IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 20TH AUGUST 2008 / 29TH SRAVANA 1930 WP(C).No. 25141 of 2008(R) -------------------------- PETITIONER: ----------------- DOMINIC C.A., CHITTATHUTHARA, PALLURUTHY. BY ADV. SRI.C.J.XAVIER SRI.VINCENT JOSEPH RESPONDENTS: ---------------------- 1. THE SALES TAX INSPECTOR, COMMERCIAL TAXES DEPARTMENT, SQUAD NO.III, MATTANCHERRY. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.III, MATTANCHERRY. BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.25141 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of August, 2008 JUDGMENT Petitioner challenges Exts.P1 and P2. Ext. P1 is a notice issued under Section 69(1) of the KVAT Act and Ext.P2 is a notice issued under Section 47(2) of the KVAT Act. Petitioner has preferred Ext.P3 objection against Ext.P2. According to him, the goods which are detained are old goods. Learned counsel for the petitioner submits that the petitioner is prepared to give Bank Guarantee for the amount demanded and the goods may be released. 2. Heard learned Government Pleader also. 3. I feel that the goods can be released on furnishing Bank Guarantee and the adjudication proceedings can be completed at the earliest. The writ petition is disposed of as follows: If the petitioner furnishes Bank Guarantee for the amount demanded in Ext.P2, the goods will be forthwith released to the petitioner. Adjudication proceedings shall be completed within a period of six weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb WPC. 2