IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25141 of 2008(R)
1. DOMINIC C.A.
... Petitioner
Vs
1. SALES TAX INSPECTOR, INTELLIGENCE
... Respondent
For Petitioner :SRI.C.J.XAVIER
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :20/08/2008
O R D E R
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