IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 34151 of 2005(N) -------------------------- PETITIONER: ------------ M/S.HILL WOOD TRADERS, PETTA, FEROKE, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, V.SHERIFF. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, SALES TAX CHECKPOST, KARUKUTTY. 2. THE SALES TAX OFFICER(ENQUIRY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008 ALONG WITH WPC NO.34370/2005, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX(WPC 34151/2005) PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER NO.OR 309/2000-01 DT.22.6.2002 PASSED BY R2. P2: .DO. ORDER NO.310/2000-01 .DO. P3: .DO. ORDER NO.311/2000-01 .DO. P4: TRUE COPY OF LETTER DT.18.4.2005 SENT BY PETITIONER TO R2. P5: .DO. DT.28.4.2005 .DO. TO R1. P6: TRUE COPY OF REPRESENTATION DT.3.5.2005 SUBMITTED BY PETITIONER BEFORE R3. P7: TRUE COPY OF REMINDER DT.3.10.2005 SENT BY PETITIONER TO R3. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) Nos.34151 & 34370 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Petitioner's case is that after release of goods on furnishing security, adjudication was completed exonerating the petitioner from penalty. If no penalty is levied in adjudication proceedings completed under Section 29A (4), petitioner is entitled to get the security released, whether it be Bank Guarantee or bond. If amount is recovered, petitioner is entitled to refund of the amount. If there is delay in granting refund after completion of adjudication, petitioner is entitled to claim interest. The W.Ps. are therefore disposed of directing the officer to release security/grant refund and grant eligible interest after considering petitioner's claim within a period of two months from the date of production of copy of this judgment. C.N.RAMACHANDRAN NAIR Judge pms