IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 16926 of 2008(M) -------------------------- PETITIONER: ------------ K.MUHAMMED ALI, S/O.K.KHADER, PROPRIETOR, KOTTARATHIL METALS, KARAKKAD P.O., KUNDOORKARA, PALAKKAD DISTRICT. BY ADV. SRI.BABU S. NAIR SRI.JIJO PAUL SMT.M.T.SHEEBA SRI.K.RAKESH RESPONDENTS: ------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 16926 OF 2008 M ```````````````````````````````````````````````````` Dated this the 6th day of June, 2008 J U D G M E N T Petitioner seeks a direction to release his vehicle along with goods. By Ext.P1 notice issued under section 47 (2) of the KVAT Act, the petitioner was asked to show cause and also told that he may remit security deposit for Rs.1,01,000/- as the condition for release of the goods. According to the petitioner, he is an interstate seller and, therefore, there is no justification for the detention. That is a matter to be considered in adjudication. I am not inclined to direct to release the vehicle without furnishing security. The learned counsel for the petitioner submits that the petitioner will offer bank guarantee. The learned Government Pleader has not seriously opposed such suggestion. In such circumstances, the writ petition is disposed of directing the respondent to release the goods detained vide Ext.P1 upon the petitioner furnishing bank guarantee for the sum indicated WPC.16926/08 : 2 : in Ext.P1. The learned counsel for the petitioner submits that the petitioner will file objections within a week from today. The adjudication process shall be completed by the concerned authority in accordance with law within two months thereafter. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE