IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 6TH DECEMBER 2006 / 15TH AGRAHAYANA 1928 WP(C).No. 32462 of 2006(M) -------------------------- PETITIONER: --------------- RAS AL KHAIMAH CERAMICS (INDIA) PVT LTD., C.V.P.BUSINESS, NEAR L.G.SHOPPE, S.A.ROAD, KADAVANTARA, REPRESENTED BY ITS REGIONAL MANAGER, MR. MAJU T. ABRAHAM. BY ADV. SRI.A.KUMAR RESPONDENTS: ----------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, COMMERCIAL TAXES, PALAKKAD. 2. ASSISTANT COMMISSIONER (ASSESSMENT), KVAT SPECIAL CIRCLE-III, ERNAKULAM. BY GOVT.PLEADER SRI.SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = WP(C).No.32462 OF 2006-M = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 6th day of December, 2006. JUDGMENT Having perused Exts.P3, P4, P5, P6 and P8, since the petitioner is a registered dealer, this writ petition is disposed of after hearing the learned counsel for the petitioner and the learned Government Pleader directing that the goods detained as per Exts.P3 and P4 will be released to the petitioner on executing a simple bond without sureties to satisfy the demands made therein, including accruals if ultimately found due on completion of adjudication proceedings. It is directed that the adjudication proceedings will be completed within four months from the date of receipt of a copy of this judgment. Issue copy today itself. Sd/- THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/- -true copy- P.S.to Judge.