IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 27615 of 2011(B) -------------------------------------- PETITIONER(S): ---------------------- OM PRAKASH J.KHATRI,PROPRIETOR, OM JEWELLERS, AMBADY PANTHIYIL TOWERS, DOOR NO. 39/2656,NEAR DWARAKA HOTEL, M.G.ROAD, ERNAKULAM, COCHIN 682 016. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER,CIRCLE IV, ERNAKULAM 682 030. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.1,COMMERCIAL TAX, ERNAKULAM 682 030. 3. THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM 695 001. R1 TO R3 BY GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AV WPC.NO.27615/2011 APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1 : COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO THE PETITIONER UNDER THE KERALA VALUE ADDED TAX ACT,2003. EXHIBIT P2 : COPY OF THE PANCHANAMA ALONG WITH THE ORDER UNDER SECTION 132(3) OF THE INCOME TAX ACT ISSUED TO THE PETITIONER. EXHIBIT P3 : COPY OF THE LETTER DATED 31/7/2011 ADDRESSED TO THE DEPUTY COMMISSIONER OF INCOME TAX BY THE VENDOR. EXHIBIT P4 : COPY OF THE NOTICE DATED 3/8/2011 ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT. EXHIBIT P5 : TRUE COPY OF THE RECEIPT DATED 3/8/2011 ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT. EXHIBIT P6 : TRUE COPIES OF THE REQUEST DATED 5/8/2011 SUBMITTED BY THE PETITIONER TO THE SECOND RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AV S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27615 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 25th day of October, 2011. J U D G M E N T Respondents 1 and 2 have initiated proceedings against the petitioner under Section 46 of the Kerala Value Added Tax Act on allegation of attempt to evade tax in the transportation of goods, which were intercepted and detailed. The petitioner alleges undue delay in completing the enquiry and proceedings under Section 46. The petitioner seeks expeditious completion of the proceedings under Section 46. The learned Government Pleader, on instructions, submits that respondents 1 and 2 would require 3 more months' time to complete the proceedings. Admittedly, the proceedings started on 3.8.2011. Almost 3 months are already over. Usually, in such cases, I direct completion of the enquiry proceedings within a period of 3 months. In the above circumstances, I dispose of this writ petition with a direction to respondents 1 and 2 to complete the proceedings under Section 47 initiated by Ext.P4 notice as expeditiously as possible at any rate within six weeks from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/