IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 15TH JANUARY 2010 / 25TH POUSHA 1931 WP(C).No. 1444 of 2010(E) ------------------------- PETITIONER(S): ------------------- RVP ENTERPRISES, NO.177 A&B, KPK MENON ROAD, KOCHI, REP. BY ITS PROPRIETOR, MR.G.J.RAJA. BY ADV. MR.E.K.NANDAKUMAR MR.A.K.JAYASANKAR NAMBIAR MR.K.JOHN MATHAI MR.P.BENNY THOMAS MR.P.GOPINATH MR.RAJA KANNAN RESPONDENT(S): ----------------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRAMENON, J - - - - - - - - - - - - - - - - - - W.P.(C) No.1444 of 2010 - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of January , 2010 J U D G M E N T The petitioner has approached this Court for the following reliefs: The specific case of the petitioner is put forth in the writ petition is that the goods in question is not a petroleum product and the respondent have detained the vehicle as well as the goods vide Ext.P3 demanding the security amount to the tune of Rs.3,29,167/- is not correct. Reliance is also placed on Ext.P6 Judgment whereby the goods were ordered to be released on furnishing the bank guarantee observing that the samples of the contents have already been taken by the District Collector for analysis. 2. Considering the facts and circumstances, and also the mandate given by this Court by Ext.P6 Judgment, particularly on para 13, the vehicle/goods covered by Ext.P3 -2- W.P.(C) No.1129 of 2010 shall be released to the petitioner on condition that the petitioner satisfies/furnishes the bank guarantee to an extent of Rs.3,29,167/- as shown in Ext.P3. On satisfying the requirement as above, the vehicle/goods shall be released to the petitioner forthwith. This will be without prejudice to the department authorities to pursue the adjudication proceedings if any, initiated, which however, shall be finalised as early as possible, expeditiously within three months from the date of receipt of a copy of this Judgment P.R.RAMACHANDRA MENON (JUDGE) nl