IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH JUNE 2010 / 24TH JYAISTHA 1932 WP(C).No. 18278 of 2010(H) -------------------------- PETITIONER: --------------- M/S. INDUS LINK, RAYYAN ARCADE, PROVIDENCE JUNCTION, OLD RAILWAY STATION ROAD, COCHIN-18, OLD ADDRESS, DOOR NO.XII/760B, MAIN ROAD, MANIMALA ESTATE, PADAMUGAL, REPRESENTED BY ITS MANAGING PARTNER, K. RAMARATHNAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, ALAPPUZHA. 2. INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, ALAPPUZHA. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.18278 of 2010-H ---------------------------- Dated this the 14th day of June, 2010. J U D G M E N T The grievance of the petitioner is with regard to the inordinate delay in refunding the security furnished by the petitioner pursuant to the orders passed by the appellate authority. 2. The sequence of events, as described in the Writ Petition, shows that, there were two detention, pursuant to which the petitioner furnished security deposit so as to procure release of the materials. Finally on adjudication, the amount was converted into penalty. Being aggrieved of the same, the petitioner preferred appeals, wherein Exts.P3 and P4 orders were passed, whereby the impugned proceedings were set aside and the amounts satisfied by the petitioner by way of security deposit have been ordered to be refunded. Based on Exts.P3 and P4, the petitioner preferred Ext.P5 representation before the first respondent on 5.3.2008 and Ext.P6 representation before the second respondent on the very same day, seeking to give effect to the appellate order and to refund the security deposit collected. The learned counsel for the petitioner W.P(C) No.18278 of 2010-H 2 submits that, although the first respondent has already called for the relevant materials/proceedings from the assessing authority, vide Ext.P7 dated 6.1.2009, the proceedings are yet to be finalised. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the respondents are directed to consider and finalise Ext.P7 in accordance with law, giving effect to Ext.P3 and P4 and the amounts if any, shall be disbursed to the petitioner with interest, as prescribed, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of P.R.RAMACHANDRA MENON JUDGE ab