IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 WP(C).No. 36221 of 2008(K) -------------------------- PETITIONER: --------------- M/S.ST.GEORGE INDUSTRIES VENGOOR, PERUMBAVOOR ERNAKULAM DISTRICT REPRESENTED BY ITS PARTNER, JOY JACOB BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.IV, COMMERCIAL TAXES IDUKKI AT NEDUMKANDOM 2. THE COMMERCIAL TAX OFFICER CIRCLE-1, PERUMBAVOOR BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 9.12.2008 , THE COURT ON 09/12/2008 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 36221 OF 2008 K ```````````````````````````````````````````````````` Dated this the 9th day of December, 2008 J U D G M E N T Petitioner challenges Ext.P3 which is a notice issued under section 47(2) of the KVAT Act. 2. I heard learned counsel for the petitioner Sri.Bobby John and learned Government Pleader. After arguing for some time, learned counsel for the petitioner submits that the goods may be released on furnishing bank guarantee. Writ petition is disposed of directing the 1st respondent to release the goods detained by Ext.P3 on the petitioner furnishing bank guarantee for the amount demanded in Ext.P3. There will be a direction to the adjudicating authority to complete the adjudication process in accordance with law within six weeks from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks