IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 20TH JUNE 2008 / 30TH JYAISHTA 1930 WP(C).No. 18680 of 2008(W) ----------------------------------------------- PETITIONER: ------------------ M/S. FASHION MARBLES AND GRANITES COMPANY (P) LTD., S.A. ROAD, VYTTILA, KOCHI, REPRESENTED BY ITS DIRECTOR MR. R.R. MAHESWARI. BY ADV. SRI.DEVAN RAMACHANDRAN SRI.K.M.ANEESH RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.6.2008, THE COURT ON 20/06/2008 DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 18680 OF 2008 W -------------------------------------- Dated this the 20th June, 2008 JUDGMENT Petitioner challenges Ext.P3. Ext.P3 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act, 2003. I am not inclined to grant unconditional order. However, I feel that the goods can be ordered to be released by furnishing Bank Guarantee to the satisfaction of the third respondent. Learned Government Pleader also does not seriously oppose to this course. Accordingly, there will be a direction to the third respondent to release the goods covered by Ext.P3 upon the petitioner furnishing Bank Guarantee to the satisfaction of the third respondent, for the amount demanded in Ext.P3. The adjudicating process will be completed in accordance with law. I make it clear that I have not pronounced on the merits of the matter and I leave open all the contentions of the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge