IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 10081 of 2009(E) --------------------------------------------- PETITIONER(S): ---------------------- ESSAR TELECOM RETAIL LTD., (THE MOBILE STORE LTD.),35/1012, KALYANI COMPLEX,M.K.K.NAIR ROAD, PALARIVATTOM,KOCHI-682 025. REP.BY AUTHORIZED SIGNATORY P.KRISHNAKUMAR. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KARUKUTY,ANGAMALY. 2. STATE OF KERALA, REP.BY THE SECRETARY (TAXES), GOVT.SECRETARIAT,THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 10081 OF 2009 E -------------------------------------- Dated this the 2nd April, 2009 JUDGMENT Petitioner challenges Ext.P2 and subsequently after amendment of the Writ Petition, also challenges Ext.P5. Ext.P2 is a notice issued under Section 47(2) of the KVAT Act. By an interim order, petitioner was called upon to file objection and it was directed to be considered. Ext.P5 is the order passed thereon. 2. I heard Shri K. N. Sreekumar, learned counsel for the petitioner and also the learned Government Pleader. Learned counsel for the petitioner points out that all that happened was that the petitioner which is dealing in mobile handsets, accessories and other telecommunication equipments, had despatched furniture and electrical items to its Branch at Bangalore, accompanied by Exts.P1 and P1(a), Delivery Note and Stock Transfer Invoice respectively. There were some inadvertent errors committed by the clerical staff. It is pointed WPC.10081/09 E 2 out that the petitioner has registration. Learned Government Pleader points out that the Officer has in Ext.P5 dealt with the issue and also found that there are clear-cut discrepancies. In view of the facts, I feel that Exts.P2 and P5 can be modified to the extent that if the petitioner furnishes Bank Guarantee for Rs.3,50,000/=(Rupees Three Lakhs & Fifty Thousand) and executing a Simple Bond for the balance amount without sureties, the goods will be released to the petitioner forthwith. It is ordered accordingly. The adjudication will be completed within a period of two months from the date of receipt of a copy of this Judgment. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge