IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 1ST DECEMBER 2011 / 10TH AGRAHAYANA 1933 WA.No. 1828 of 2011(W) ---------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.31590/2011 Dated 25/11/2011 .................... APPELLANT/ PETITIONER ------------------------ M/S.AGS TRANSACT TECHNOLOGIES PVT.LTD. NO.103. K.H.ROAD, 3RD FLOOR, SAMASKRUTHI CHAMBERS, BANGALORE - 560027 REPRESENTED BY IT'S COCHIN BRANCH MANAGER MR.MOHANDAS. BY ADV. SMT.K.LATHA RESPONDENTS/: RESPONDENTS -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND ANOTHER. 2. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, THRIPUNITHURA, ERNAKULAM - 682003. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 673646. BY GOVT. PLEADER BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, & K.VINOD CHANDRAN, JJ. .................................................................... W.A. No.1828 of 2011 .................................................................... Dated this the 1st day of December , 2011. JUDGMENT Ramachandran Nair, J. The writ appeal is filed against the judgment of the learned Single Judge, directing release of the goods on furnishing bank guarantee for the security amount. Appellant's counsel contended that the transaction is inter-state sales, that the appellant is a registered dealer and transportation is done by the appellant. The specific observation in the notice is that the transaction is a local sales, which attracts tax. We do not propose to go into these questions, because this is a matter to be considered in adjudication proceedings by the officer concerned. Since the appellant is a registered dealer, we direct the respondents to release the goods on appellant remitting 50% of the security amount in cash and on furnishing simple bond for the balance 50% along with true copy of the certificate of registration issued to the appellant under the KVAT Act. Adjudication shall be completed without any delay after release of the goods. 2 The writ appeal is disposed of modifying the judgment of the learned single Judge as above. C.N.RAMACHANDRAN NAIR Judge K.VINOD CHANDRAN Judge