IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 24930 of 2009(I) -------------------------- PETITIONER(S): --------------- P.K.SATHYAPALAN, S/O.NARAYANAN, THADATHIL TIMBERS, KANAKAPALAM P.O., ERUMELI, KOTTAYAM DISTRICT. BY ADV. SRI.PAULY MATHEW MURICKEN RESPONDENT(S): --------------- 1. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KATTAPPANA. 3. INTELLIGENCE OFFICER, SQUAD NO.11, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM AT PALA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24930 OF 2009 ----------------------------------- Dated this the 28th day of August, 2009 J U D G M E N T The goods transported by the petitioner in the vehicle bearing No. KL 34/3620 were intercepted by the second respondent leading to Ext.P4 notice issued on 27.06.2009, under Section 47(2) of the Kerala Value Added Tax Act. In view of the incriminating circumstances pointed out in Ext.P4, doubting evasion of tax and demanding security deposit, the petitioner, because of the urgency involved, remitted the entire amount as per Ext.P5. Subsequently, in connection with the adjudication proceedings, the third respondent issued Ext.P6 notice, pursuant to which the petitioner appeared before the concerned authority and produced the relevant records. The grievance of the petitioner is that, despite this, the proceedings are yet to be finalized and that the petitioner is very much entitled to get back the amount deposited by him. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the third respondent is hereby directed to finalise the adjudication proceedings forming the subject matter of Ext.P6, with reference to Ext.P1, P2, P7 and all other WPC NO.24930/2009 2 relevant records, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment, if not finalized so far. If the proceedings are finalized already, it will be without prejudice to the right of the petitioner to challenge the same, if aggrieved in any manner. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc