IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 13TH JUNE 2008 / 23RD JYAISHTA 1930 WP(C).No. 17817 of 2008(U) -------------------------- PETITIONER: ------------------ MOHAMMED SADIRIN, PROPRIETOR, CUBIC ENTERPRISES, PALLIKKARA HEAD OFFICE, BRANCH EZHILODE, KASARAGODE DIST. TIN NO.32180643206C. BY ADV. SRI.C.K.SREEJITH SRI.V.V.PADMANABHAN RESPONDENTS: --------------------- 1. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA MANJESWARA, KASARAGODE DIST. 2. THE SALE TAX OFFICER, COMMERCIAL TAX CHECH POST, BANGARA MANJESWARA, KASARAGOD DIST. 3. THE STATE OF KERALA, REP. BY ITS SECRETARY TO GOVT. COMMERCIAL TAX DEPARTMENT, TRIVANDRUM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.17817 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of June, 2008 JUDGMENT Ext.P1 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. The goods of the petitioner have been detained on the ground that invoice number of the bill was manually written and not machine numbered, hence genuineness of the document and thereby attempt of evasion of tax is suspected. When the matter came up, learned counsel for the petitioner points out that in fact the petitioner has also been served with an order on the objection filed by the petitioner as Ext.P2 rejecting the claim for release of the goods without furnishing security, but on payment of advance tax. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Learned counsel for the petitioner submits that the petitioner will furnish bank guarantee for the amount. It is not seriously opposed by the learned Government Pleader also. Accordingly, the writ petition is disposed of directing that if the petitioner remits bank guarantee for the sum demanded in Ext.P1, the goods detained will be released to the petitioner forthwith. The adjudication WPC. 17817/2008. 2 process in accordance with law will be completed within a period of two months from the date of production of a copy of this judgment before the authority. (K.M. JOSEPH, JUDGE) sb