IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 15687 of 2008(P) --------------------------------------------- PETITIONER: ------------------ M/S. EXCEL ENTERPRISES, DOOR NO.VI/541 A, DEVELOPMENT AREA, EDAYAR, BINANIPURAM, ERNAKULAM DISTRICT, REPRESENTED BY MANAGING PARTNER SALIM K.A. BY ADVS. SRI.BOBBY JOHN & SRI. TOMSON T EMMANUEL. RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, BODIMETTU. 2. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERY AT ALUVA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15687 OF 2008 P -------------------------------------- Dated this the 27th May, 2008 JUDGMENT Petitioner calls in question Ext.P3 and seeks a direction to release the goods detained pursuant to Ext.P3 notice without insisting for payment of the amount demanded under Ext.P3. Two grounds are stated for the detention in Ext.P3. They are as follows: "1. Since t4he goods under transport is declared by the Government of Kerala as notified goods vide KVAT Act, 2003 and Rule 2005, the same is not supported by a departmental delivery note. 2. The value shown in the accompanied invoice is very low when compared to the prevailing market rate. hence estimated at Rs.2,44,400/=" 2. Petitioner has preferred Ext.P4 objection before the first respondent. Learned counsel for petitioner, after arguing for WPC. 15687/08 P 2 some time, submits that the goods may be released on furnishing Bank Guarantee for the value shown in Ext.P3 and the adjudicating process may be expedited. Learned Government Pleader does not seriously oppose to this course. I think that the said course can be accepted. Accordingly, the Writ Petition is disposed of as follows: The adjudicating process pursuant to Ext.P3 shall be completed by the first respondent in accordance with law, after affording an opportunity of hearing to the petitioner, within two months from the date of receipt of a copy of this Judgment. In the meantime, if the petitioner furnishes Bank Guarantee for the value shown in Ext.P3, the goods shall be released to the petitioner. K. M. JOSEPH, JUDGE kbk.