IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 27TH JULY 2010 / 5TH SRAVANA 1932 WP(C).No. 23404 of 2010(A) -------------------------- PETITIONER: --------------- N.SELVARAJ, AMARAVATHI NAGAR, MANAKADAVU PO, DHARAPURAM TALUK, ERODE DISTRICT, TAMIL NADUE. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER , SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23404 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 27th day of July, 2010 JUDGMENT The excavator, which was stated as taken on lease from outside State by the petitioner, in connection with some works contract, was stated as being taken back on completion of the assigned work, when it was intercepted on the way, leading to issuance of notice under Section 47 (2) of the KVAT Act, which was subjected to challenge by filing W.P (C) 20569 of 2010. After considering the case put forth from both the sides, the Writ Petition was disposed of, directing the concerned respondent to finalize the adjudication proceedings within one week. 2. The grievance now projected in the Writ Petition is that, pursuant to the above verdict, the adjudication proceedings have now been finalized and the security deposit demanded therein has been converted as penalty as borne by Ext. P1, which in turn has been subjected to challenge by filing Ext. P2 appeal along with Ext. P3 petition for stay and Ext. P4 petition for early posting, which are stated as pending. Without any regard to the pendency of the proceedings as above, the first respondent has issued Ext. P5 demand notice, which made the petitioner to approach this Court, seeking for appropriate relief. W.P. (C) No. 23404 of 2010 : 2 : 3. Heard the learned Government Pleader as well. 4. Considering the particular nature and the sequence of events and also the persuasive submission made by the learned counsel for the petitioner that the excavator is still lying at the hands of the concerned respondent, the second respondent is directed to consider and finalize Ext. P2 appeal and pass appropriate orders in accordance with law, which shall be done as expeditiously as possible at any rate within two weeks from the date of receipt of a copy of this judgment. It is made clear that, all further coercive proceedings stated as being pursued against the petitioner, pursuant to Ext. P5, shall be kept in abeyance till such time, on condition that, the petitioner deposits a sum of Rs. 50,000/- (Rupees Fifty thousand only) within 10 days. The Writ Petition is disposed of . P. R. RAMACHANDRA MENON, JUDGE kmd