This judgment allows a writ appeal by permitting the release of appellant's goods by furnishing a bank guarantee or by paying 50% of the security amount in cash to settle the matter.
Release of goods on furnishing bank guarantee; alternative option to remit 50% of security amount in cash to settle the matter.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH TUESDAY, THE 3RD DAY OF APRIL 2012/14TH CHAITHRA 1934 WA.No. 697 of 2012 () IN WPC/7655/2012 --------------------------------------AGAINST THE JUDGMENT IN WPC.7655/2012 DATED
APPELLANT(S): ------------
K.I.JOJO FLAT NO.A2C GARDEN COURT APARTMENT PALARIVATTOM KOCHI BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN
RESPONDENT(S): -------------COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECKPOST WALAYAR 678 624 BY SR. GOVERNMENT PLEADER SRI. BOBBY JOHN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.N. RAMACHANDRAN NAIR &
BABU MATHEW P. JOSEPH, JJ.
Writ Appeal No. 697 of 2012
Dated this the 3rd day of April, 2012
JUDGMENT
Ramachandran Nair, J.
After hearing both sides, we feel, goods can be directed to be released to the appellant on furnishing bank guarantee for the full security amount. Alternatively, we give choice to the appellant to settle the matter by remitting 50% of the security amount in cash and in that event the respondent will close the matter as settled.
Writ Appeal is allowed as above.
Sd/-
C.N. RAMACHANDRAN NAIR,
JUDGE
Sd/-
BABU MATHEW P. JOSEPH, JUDGE.
krs.
3 issues framed by the court
Whether the appellant can obtain release of goods by furnishing bank guarantee or by partial payment.
Whether the High Court can direct the release of seized goods on secured deposit.
How to dispose of the appeal regarding the seizure of goods under the Commercial Tax Act.
K.I.Jojo
Commercial Tax Inspector
C.N. Ramachandran Nair
Babu Mathew P. Joseph
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
