IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 13TH OCTOBER 2008 / 21ST ASWINA 1930 WP(C).No. 29962 of 2008(P) -------------------------- PETITIONER(S): --------------------- M/S. ABA INDUSTRIES, DOOR NO. 11/494A, THIPPALISSERY POST, KADANGODE, THIRSSUR REPRESENTED BY ITS JT. MANAGING PARTNER, K.M. AMEER. BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, WADAKKANCHERRY. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 29962 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of October, 2008 JUDGMENT Petitioner challenges Ext.P3. Ext.P3 is a detention notice issued under Section 47(2) of the Kerala Value Added Tax Act, in which it is stated as follows: “The original/Transport copy of the invoice of the goods under transport are not accompanying the consignment.” Accordingly security is demanded. Petitioner has filed Ext.P4. 2. I heard learned Government Pleader also. The writ petition is disposed of directing the first respondent to consider and take a decision on Ext.P4 in accordance with law within 48 hours from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb