IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 3805 of 2010(A) ------------------------- PETITIONER(S): --------------- N.BALUCHAMY, PROPRIETOR, BABU STORES, VAVA'S BUILDING, MAIN BAZAR, KUMILI, MUNNAR ROAD, NEDUMKANDOM, DIST.IDUKKI. BY ADV. SRI.K.REGHU KOTTAPPURAM RESPONDENT(S): --------------- 1. THE INSPECTOR, COMMERCIAL TAX CHECK POST, BODIMETTU, IDUKKI. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, IDUKKI, AT KATTAPPANA, DIST.IDUKKI. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, DIST.IDUKKI. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 3805 of 2010 -------------------------------------- Dated, this the 5th day of February, 2010 J U D G M E N T The petitioner is challenging the sustainability of the detention of the vehicle as well as the goods transported by the petitioner issuing Exts.P3 and P6 notices under Section 47(2) of the Kerala Value Added Tax Act and the consequential steps. 2. The learned counsel for the petitioner submits that the goods belonging to the petitioner and transported to the State of Kerala were intercepted issuing Exts.P3 and P6 notices and in view of the pressing needs, the petitioner was constrained to satisfy the demand, thereby satisfying the entire amount as borne by Exts.P5 and P9 receipts. The petitioner is aggrieved of the course and conduct being pursued by the respondents and the delay in finalizing the steps pursuant to the notice issued. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to finalise the adjudication proceedings pursuant to Exts.P3 and P6, in accordance with law, of course after giving an opportunity of hearing to the petitioner and also taking note of the WP(C) No.3805/2010 2 observations in Ext.P10 judgment passed by this Court, to the extent it is applicable. The proceedings as above shall be fianlised as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc