IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH JUNE 2008 / 28TH JYAISHTA 1930 WP(C).No. 18267 of 2008(Y) -------------------------- PETITIONER: ----------------- SIRAJUDHEEN P.P., PROPRIETOR, M/S.SPICE INDIA, VILAKKODE, IRITTY, KANNUR DIST. S/O.MAYAN HAJI. BY ADV. SRI.C.K.SREEJITH SRI.V.V.PADMANABHAN RESPONDENTS: --------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. SALES TAX OFFICER, COMMERCIAL TAXES, NEDUMANGAD. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES, GOVT.SECRETARIAT, TRIVANDRUM. 4. SALES TAX OFFICER, TRIVANDRUM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.18267 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of June, 2008 JUDGMENT Petitioner challenges Ext.P1. Ext.P1 is a notice served under Section 47(2) of the Kerala Value Added Tax Act demanding security. Learned counsel for the petitioner submits that the petitioner is prepared to furnish bank guarantee for the amount demanded in Ext.P1. 2.. Learned Government Pleader does not seriously oppose the said request. In such circumstances, the writ petition is disposed of directing the first respondent to release the goods covered by Ext.P1 upon the petitioner furnishing bank guarantee for the amount demanded in Ext.P1 to the satisfaction of the first respondent. Adjudication process will be completed as early as possible, at any rate within two months from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb