IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 24308 of 2010(K) -------------------------- PETITIONER: --------------- M/S.M.K.MACKAR PILLAY & CO, HAMEED ESTATE, ASOKAPURAM, ALUVA, REPRESENTED BY PARTNER M.A.MOHAMMED. BY ADV. SRI.T.M.CHANDRAN SRI.V.A.SASIDHARAN SRI.JOSEPH ALBIN NEDUNTHALLY RESPONDENTS: --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD V, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), ERNAKULAM. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALUVA. BY SR.GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P ( C) No. 24308 2010 ......................................................................... Dated this the 4th August , 2010 J U D G M E N T The goods transported by the petitioner in the vehicle bearing No.KL 41A 5346 were intercepted on the way on 10.07.2010 issuing Ext. P3 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent as specified therein. Since the explanation offered from the part of the petitioner vide Ext.P4 was stated as not acceptable to the respondents, the petitioner satisfied the security deposit as borne by Ext.P5 and got the goods released . The prayer of the petitioner is to have the adjudication proceedings finalised without any delay. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the concerned authority is hereby directed to finalise the adjudication proceedings pursuant to Ext. P3, in accordance with law, as W.P ( C) No. 24308 2010 2 expeditiously as possible, at any rate within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk