IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND MARCH 2010 / 11TH PHALGUNA 1931 WP(C).No. 6693 of 2010(J) ------------------------- PETITIONER(S): --------------- M/S.BHARATH BUSINESS CHANNEL LTD. CIRCLE OFFICE:31/1036-C &D IST FLOOR CHETTICHIRA, SUBHASH CHANDRA BOSE ROAD COHIN 682 019, REPRESENTED BY ITS CIRCLE OPERATION HEAD MR.JOHN CHACKO ,AGED 43 YEARS, S/O.JACOB CHACKO. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE, GOVERNMENT OF SECRETARIAT, TRIVANDRUM. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, FEROKE, KOZHIKODE. 3. THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, SPECIAL CIRCLE II,ERNAKULAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.6693 of 2010-J ---------------------------- Dated this the 2nd day of March, 2010. J U D G M E N T The petitioner is aggrieved of Ext.P5 notice issued under the KVAT Act, whereby the goods transported by the petitioner were intercepted, suspecting evasion of tax; in turn demanding security deposit as specified therein. 2. The learned counsel appearing for the petitioner submits that the petitioner is ready and willing to furnish the bank guarantee in respect of security deposit so as to release the vehicle of the petitioner. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the petitioner is permitted to furnish the bank guarantee in respect of the amount shown in Ext.P5 and on satisfying the requirement as above, the goods shall be released to the petitioner. This however shall be without prejudice to the right of the respondents to pursue the adjudication proceedings, which shall be finalised in accordance with law, as expeditiously as possible at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE