✦ Kerala High Court · 19 Nov 2008

M/S.JOSE J.CHIRAPANATH v. THE INTELLIGENCE INSPECTOR

Case at a glance

Provisions considered

Judgment

K. M. JOSEPH, J.--------------------------------------W.P.C. NO. 34033 OF 2008 B--------------------------------------Dated this the 19th November, 2008JUDGMENTPetitioner challenges Ext.P5. It is a notice issued underSection 47(2) of the KVAT Act, 2003. 2. I heard the learned counsel for petitioner and thelearned Government Pleader. Learned counsel for petitionersubmits that the petitioner is prepared to furnish BankGuarantee. Learned Government Pleader does not seriouslyoppose the release of the goods on furnishing Bank Guarantee. Counsel for petitioner also points out that actually there arefiftyfour logs and it is noted in Ext.P5 that there are onlyfiftythree numbers. He submits that the Officer may again countthe number of logs before releasing the goods and make a noteof the same. In such circumstances, the Writ Petition isdisposed of as follows:The first respondent will release the goods detained byExt.P5 upon the petitioner furnishing Bank Guarantee for the WPC.34033/08 B2amount demanded in Ext.P5. Before releasing it, the Officerwill also count the number of logs as to whether they arefiftyfour or fiftythree and make a note of it. The adjudicationwill be completed as early as possible and, at any rate, withintwo months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGEkbk. // True Copy // PS to Judge

Questions this judgment answers

Which statutory provisions did this judgment involve?

KVAT Act, 2003 — s. 47(2).

Which court decided this case, and when?

Kerala High Court, on 19 Nov 2008. The bench was K M JOSEPH.

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