IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH APRIL 2009 / 17TH CHAITHRA 1931 WP(C).No. 22777 of 2007(J) -------------------------- PETITIONER(S): --------------- T.A.SALUDEEN, PROPRIETOR, AI SHAHANA TRADING CO; MEENAKSHIPURAM, CHITTOOR, PALAKKAD DISTRICT. BY ADV. SRI.T.M.RAMAN KARTHA SMT.MANJULA NAIR RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REP.BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, SALES TAX OFFICE, CHITTOOR. 3. COMMERCIAL TAX INSPECTOR, SALES TAX CHECK POST, MEENAKSHIPURAM. GOVERNMENT PLEADER MR.C.K.GOVINDAN FOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.22777/07 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF CERTIFICATE OF REGISTRATION DT 21.6.07. P2 COPY OF REGISTRATION. P3 COPY OF VAT RETURN FILED. P3(A) COPY OF VAT RETURN FILED P4 COPY OF ORDER CONFIRMATION DT 22.7.07 P4(A) COPY OF SALE BILL DT 22.7.07 P4(B) COPY OF BILL DT 22.7.07 P5 COPY OF PROCEEDINGS BY R3 P6 COPY OF REPLY GIVEN TO R3 // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 22777 OF 2007 J ```````````````````````````````````````````````````` Dated this the 7th day of April, 2009 J U D G M E N T Petitioner challenges Ext.P5 which is issued under section 47(2) of the KVAT Act. Petitioner seeks a direction to release the consignment of river sand and the vehicle detained as per Ext.P5. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader points out that as per the interim order of this court, the goods have been released. In the light of the same, writ petition is disposed of as follows. There will be a direction that the adjudication will be completed in accordance with law within two months from the date of receipt of a copy of this judgment, if it has not already been completed. I leave open all the contentions of the petitioner. Sd/- (K.M.JOSEPH, JUDGE) aks