IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 WP(C).No. 31904 of 2007(W) ----------------------------------------- PETITIONER: --------------------- S.SELVARAJ, PROPRIETOR, RKV AGENCIES, G-4, SRI KUMARAN BLOCK, THATHACARIYAR GARDEN, MAMBALA SALAI, TRICHY-5. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------------------ 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. *ADDL.R5 IS IMPLEADED: R5. M/S. SRI RAMACHANDRA ENTERPRISES, PAZHAVANGADI STREET, FORT, TRIVANDRUM. (*ADDL.R5 IS IMPLEADED AS PER ORDER DT. 6/11/2007IN I.A.NO.14481/07) BY ADV. SRI.P.BENNY JOSEPH BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/01/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31904/2007 W APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF REGISTRATION CERTIFICATE OF PETITIONER. EXT.P2: COPY OF PURCHASE INVOICES OF PETITIONER. EXT.P3: COPY OF REGISTRATION CERTIFICATE OF CONSIGNEE. EXT.P4: COPY OF BILL NO.156 DATED 20/07/07. EXT.P5: COPY OF LORRY RECEIPT OF TRANSPORTERS. EXT.P6: COPY OF NOTICE NO.723D/07-08 DTD. 23/07/07. EXT.P7: COPY OF REPRESENTATION DTD. 11/10/07. /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 31904 OF 2007 W = = = = = = = = = = = = = = = = Dated this the 4th January, 2008 J U D G M E N T Ext. P6 notice detaining goods is under challenge. It is a fact that the petitioner who is the consignor and the additional 5th respondent, a consignee are not registered dealers. They have not furnished the security demanded also. If that be so, release of the goods pending adjudication may not be proper. 2. In view of this, I direct that the adjudication following Ext. P6 shall be completed by the competent officer of the department as expeditiously as possible, at any rate within 3 weeks of production of a copy of this judgment. ANTONY DOMINIC JUDGE jan/-