SIEMENS LIMITED Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) Appellant is the Writ Petitioner. It is a manufacturer-cum- dealer of medical equipments, electronic and electrical equipments etc. Proceedings were initiated under section 47 of Kerala Value Added Taxes Act (hereinafter referred to as 'the Act'). A consignment of medical equipment was detained. The appellant furnished Bank Guarantee for the security amount demanded and the consignment was released. Thereafter notice was issued that adjudication was going on. The Writ Petition was filed seeking the following relief :

(2.) The learned single Judge found that prayer is untenable.

(3.) We heard learned counsel for the appellant and also the learned Government Pleader.