IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 20TH JULY 2010 / 29TH ASHADHA 1932 WP(C).No. 22607 of 2010(A) -------------------------- PETITIONER: --------------- M.SURESH KUMAR, S/O.P.MADESAN, AGED 29 YEARS, M.S.K.EARTH MOVERS, 4/104-C.GOVINDAPURAM,NEAR NARASIMAN KOVIL, V.MUTHAMPATTI P.O.,BOMMIDI (VIA)OMALLUR TK. SALEM, TAMILNADU. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: --------------- 1. STATE OF KERALA, REP.BY THE SECRETARY TO GOVT.DEPARTMENT OF REVENCE, GOVT.SECRETARIAT, TRIVANDRUM. 2. THE INSPECTING ASSISTANT FCOMMISSIONER (INTELLIGENCE)COMMERCIAL TAXES, PALAKKAD.) 3. THE INTELLIGENCE INSPECTOR (SQUAD NO VIII),COMMERCIAL TAXES, PALAKKAD. 4. THE DEPUTY COMMISSIONER APPEALS, ERNAKULAM. BY SR. GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 22607 OF 2010 ......................................................................... Dated this the 20th July , 2010 J U D G M E N T The Excavator brought by the petitioner from Tamilnadu happened to be detained issuing notice under section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent specified therein, which made the petitioner to approach this Court by filing W.P.(C) No. 20231 of 2010, which was disposed of directing the concerned authority to finalise the adjudication proceedings . Pursuant to the above verdict, the matter was finalised by the third respondent herein who passed Ext. P1 order imposing penalty of Rs.4,04,000/- equal to double the amount of tax attempted to be evaded by the petitioner. Aggrieved of Ext.P1 order, the petitioner has filed Ext. P2 appeal along with a petition for stay which are pending consideration before the 4th respondent . It is stated that the custody of the excavator is still lying at the hands of the W.P.(C) No. 22607 OF 2010 2 concerned respondent and huge loss and hardships are being resulted to the petitioner because of the delay in finalising the proceedings as above, which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 4th respondent is directed to consider and finalise Ext.P2 appeal in accordance with law as expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that final orders shall be passed by the 4th respondent untrammeled by any of the observations made by this Court in the judgment in W.P.(C )No. 20231 of 2010. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk