IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 17TH SEPTEMBER 2007 / 26TH BHADRA 1929 WP(C).No. 3789 of 2007(A) ------------------------- PETITIONER: ------------ ABBAS CASHEW COMPANY, KALLUMTHAZHAM P.O., KOLLAM, REPRESENTED BY THE MANAGING PARTNER. BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENTS: ------------- INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.II, ALAPPUZHA, CHENGANNUR. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 3789/2007 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF CERTIFICATE DATED 31/01/07 ISSUED BY THE ASST. COMMISSIONER (KVAT) COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. P2 : COPY OF THE INVOICE NO. 343 DATED 22/01/2007. P3 : COPY OF INVOICE NO. 344 DATED 22/01/2007. P4 : COPY OF DELIVERY NOTE NO. CTVD NO. 435083 ISSUED BY THE ASSESSING AUTHORITY DATED 22/01/2007. P5 : COPY OF THE NOTICE NO. OR-561/06-07 DATED 23/01/2007 ISSUED U/S 47(2) OF THE KVAT ACT, 2003. P6 : COPY OF THE CERTIFICATE DATED 29/06/2006 UNDER DELHI VALUE ADDED TAX ACT 2004. P7 : COPY OF CENTRAL SALES TAX REGISTRATION CERTIFICATE NO. LC/27/07140312347/0506 DATED 29/06/2006. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 3789 of 2007 --------------------------------- Dated, this the 17th day of September, 2007 J U D G M E N T Since goods are released pursuant to interim orders issued by this Court, this writ petition is disposed of directing the respondent to refer the file for adjudication with further direction to the adjudicating authority to complete adjudication after hearing the petitioner within three months from the date of production of a copy of the judgment by the petitioner. (C.N.RAMACHANDRAN NAIR, JUDGE) jg