IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 27TH NOVEMBER 2008 / 6TH AGRAHAYANA 1930 WP(C).No. 35019 of 2008(R) -------------------------- PETITIONER(S): --------------------- SASIKUMAR, PROPRIETOR, ASWAS AGENCIES, DOOR NO. 21/4041, BEGUM BUILIDNGS, MEENCHANTHA, KOZHIKODE. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE COMMERCIAL TAX OFFICER, III CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 4. GOVERNMENT OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.35019 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of November, 2008 JUDGMENT Proceedings were taken under Section 47 of the Kerala Value Added Tax Act. Petitioner gave Bank Guarantee. Proceedings are not completed. According to the petitioner the competent authority is the third respondent and the matter has to be transferred by respondents 1 and 2 to the third respondent and complete it. 2. Heard learned Government Pleader also. The writ petition is disposed of as follows: There will be a direction to respondents 1 and 2 to make over the file to the third respondent, if the third respondent is the competent adjudicating authority in relation to the matter in issue. This shall be done within a period of one week from the date of receipt of a copy of this judgment. Upon receipt of the files from respondents 1 and 2 as such, the third respondent will proceed to complete the adjudication in accordance with law within two months from the date of receipt of the records from respondents 1 and 2. (K.M. JOSEPH, JUDGE) sb