IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH SEPTEMBER 2008 / 27TH BHADRA 1930 WP(C).No. 27608 of 2008(J) -------------------------- PETITIONER: ------------ M/S M.K.GASTECH (P) LTD., VANNAMADA P.O., PALAKKAD DT. 678 555. BY ADV. SRI.C.K.KARUNAKARAN RESPONDENTS: ------------- 1. STATE OF KERALA ,REP. BY THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, GOPALAPURAM, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 27608 OF 2008 J ```````````````````````````````````````````````````` Dated this the 18th day of September, 2008 J U D G M E N T Petitioner challenges Exts.P6 and P8. Ext.P6 is a notice issued under section 47(2) of the Kerala Value Added Tax Act, 2003. According to the petitioner, the petitioner has brought LPG storage tank which is meant to be installed in the petitioner's factory. The objection stated is as follows. “ The TIN number of the consignee is not mentioned in the bill. Hence tax evasion is suspected. Tax double rate at 12.5% ie., 25% of the amount demanded.” 2. Petitioner filed Ext.P7 reply. Thereupon, Ext.P8 revised notice was issued in which it is stated as follows. “ The consignee is not a registered dealer in Kerala. The consignment seems to be in a nature of works contract involved. Hence tax is to be paid double the rate of 12.5% i.e, 25% demanded.” WPC.27608/08 : 2 : 3. I heard learned counsel for petitioner and learned Government Pleader. Learned counsel for petitioner, after arguing for some time, was agreeable to furnish bank guarantee for the amount demanded in Ext.P8. Accordingly, writ petition is disposed of as follows. If the petitioner furnishes bank guarantee for the amount demanded in Ext.P8, the goods which have been detained will be released to the petitioner forthwith. There will be a further direction that the adjudication process will be completed in accordance with law within one month from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks