IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 18375 of 2008(K) -------------------------- PETITIONER: ----------------- M/S. HINDUSTAN UNILEVER LIMITED, FORMERLY HINDUSTAN LEVER LTD., WILLINGDON ISLAND, KOCHI-3, REPRESENTED BY ITS COMMERCIAL MANAGER, MR. H. VENUGOPAL. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER (VAT),\ SPECIAL CIRCLE, MATTANCHERRY, KOCHI 682 002. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUNHIPPALLY P.O., CHOMBALA 673 308. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECETARIAT, THIRUVANANTHAPURAM, PIN 695 001. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.18375 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of June, 2008 JUDGMENT Petitioner challenges Ext.P2 notice issued under Section 47(2) of the Kerala Value Added Tax Act. The objection raised is that the validity of the delivery note accompanied has been exhausted by 10.6.2008, but the date of delivery note is 12.6.2008. 2. I am not inclined to quash Ext.P2 notice. But at the same time, petitioner has prayed that there may be a direction to the second respondent to release the consignment detained vide Ext.P2 on furnishing bank guarantee for the amount demanded. 3. I heard learned Government Pleader also. He does not seriously oppose the said request. In such circumstances, the writ petition is disposed of directing the second respondent to release the consignment detained vide Ext.P2 notice upon the petitioner furnishing bank guarantee for the amount demanded in Ext.P2 to the satisfaction of the second respondent. (K.M. JOSEPH, JUDGE) sb