IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 WP(C).No. 10249 of 2009(A) -------------------------- PETITIONER(S): --------------- ABC SALES CORPORATION DOOR NO.VI-204 A1, A2, PERUMBA, PAYYANNUR -670 307 REPRESENTED BY MR. MUHAMMED THASLIM K MANAGING PARTNER BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR SQUAD NO.II DEPT. OF COMMERCIAL TAXES KASARAGOD BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.3.2009 , THE COURT ON 30/03/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 10249 OF 2009 A ```````````````````````````````````````````````````` Dated this the 30th day of March, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Petitioner calls in question Ext.P4 notice under section 47(2) of the KVAT Act. I do not think the petitioner has made out a case for releasing the goods. But, at the same time, it is ordered that upon the petitioner furnishing bank guarantee for the amount demanded in Ext.P4, the goods will be released forthwith to the petitioner. The adjudication will be completed within two months from the date of receipt of a copy of this judgment untrammeled by anything stated in this judgment. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks