IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 17609 of 2011(A) --------------------------------------- PETITIONER(S): ------------------------ RUBEEL. P.M, M/S.B.M.P. TRADERS, PANAYAPPILLY, COCHIN-2. BY ADV. SRI.JAIRAM.V.MENON, SRI.BEJOY CHERIYAN. RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA- 683 101. 2. THE CHIEF MANAGER, THE FEDERAL BANK LIMITED., PARVANA JUNCTION, KOCHI- 682 002. 3. THE VAT OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, MATTANCHERRY- 682 002. R1 & R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 17609 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE BANK GUARANTEE PRODUCED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P2: COPY OF THE ORDER NO.OR.504/09-10 DATED 29/12/2009 PASSED BY THE 1ST RESPONDENT. EXT.P3: COPY OF THE JUDGMENT OF THIS HONOURABLE COURT DATED 20/08/2010 IN WP(C) NO. 26865 OF 2010. EXT.P4: COPY OF THE ORDER DATED 18/09/2010 PASSED BY THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXT.P5: COPY OF THE DEMAND DRAFT NO.13985161 DRAWN IN FAVOUR OF THE 3RD RESPONDENT DATED 14/10/2010. EXT.P6: COPY OF THE BOND IN FORM NO.6A FURNISHED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P7: COPY OF THE REPRESENTATION DATED 29/10/2010. EXT.P8: COPY OF THE REMINDER DATED 05/01/2011. EXT.P9: COPY OF THE COMMUNICATION NO.PDL/10-11 DATED 19/01/2011 PASSED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 17609 of2011 ================== Dated this the 8th day of July, 2011 J U D G M E N T The petitioner's goods along with the vehicle was detained by the 1st respondent. The petitioner filed W.P.(C).No.24557/2009. The same was ordered to be released on the petitioner depositing 50% of the amount as security deposit and furnishing a simple bond for the balance. The petitioner furnished a bank guarantee for an amount of ` 30,855/-. While so, the respondents completed the adjudication and in accordance with the order, the bank guarantee was invoked. The petitioner again approached this Court by filing W.P.(C).No.26865/ 2010. This Court disposed of the same relegating the petitioner to the statutory remedy available and directing maintenance of status quo for a month. The appellate authority directed the petitioner to remit an amount of ` 9,000/- and furnish security bond before the 3rd respondent within one month. The petitioner remitted ` 9,000/- and furnished Ext.P6 bond. That bond was not accepted on the ground that it is not in the proper form. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “i. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent to accept Ext.P6 Security Bond in Form No.6A as furnished by the petitioner in compliance of the order passed in Ext.P4 order and communicate the same forthwith to the 1st respondent. w.p.c.17609/11 2 ii. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent (sic) release the Bank Guarantee furnished by the petitioner. iii. to declare that the Surety Bond in Form No.6A as furnished by the petitioner is proper and sufficient to satisfy the conditions laid down in Ext.P4 stay order.” The learned Government Pleader submits that subsequently, a fresh bond was furnished by the petitioner and accepting the same, the bank guarantee has been released. In the above circumstances, recording the said submission, this writ petition is closed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge