IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 15648 of 2008(K) -------------------------- PETITIONER: ------------ 1. KHAIS.K.M., CITY ARCADE, GURUVAYOOR ROAD POOTHOLE, THRISSUR 2. FATHIMA.K.MOHAMMED, CITY ARCADE,GURUVAYOOR ROAD,POOTHOLE, THRISSUR BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MANJESHWAR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 15648 OF 2008 K ```````````````````````````````````````````````````` Dated this the 29th day of May, 2008 J U D G M E N T Petitioners challenge Ext.P3. Ext.P3 is a notice issued under section 47(2) of the KVAT Act. The 1st petitioner has immediately submitted Ext.P4 reply. Ext.P5 is the certificate of ownership in Form No.16. Ext.P6 is the building permit issued in the name of the 2nd petitioner and the third party in Ext.P1 partnership deed. According to the petitioners, there is no ground for detention of the goods. There is no question of any evasion at all. It is not meant for resale, it is submitted. 2. I heard the learned Government Pleader also. I feel that the goods detained under Ext.P3 should be released to the petitioners on the petitioners providing Bank Guarantee for the amount mentioned in Ext.P3 and the adjudicating process should be completed. Accordingly, the writ petition is disposed of as follows. WPC.15648/08 : 2 : 3. Upon the 1st petitioner furnishing Bank Guarantee for the amount mentioned in Ext.P3, the goods detained under Ext.P3 shall be released to the first petitioner forthwith. The adjudicating process shall be completed at the earliest. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE