IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD JUNE 2009 / 2ND ASHADHA 1931 WP(C).No. 17278 of 2009(D) -------------------------- PETITIONER: --------------- THIRUPATHI, THIRUPATHI TRADERS, NO.455, THAKADIPURAM BUILDING, K.K.ROAD, KUMILI, DIST.IDUKKI. BY ADV. MR. K.REGHU KOTTAPPURAM RESPONDENTS: --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, IDUKKI AT NEDUMKANDAM, DIST.IDUKKI. 2. THE INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KATTAPPANA, DIST. IDUKKI. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No.17278 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 23rd day of June, 2009 JUDGMENT The petitioner is aggrieved of Ext.P3 notice issued by the first respondent under the KVAT Act. Case of the petitioner is that, the attempt on the part of the departmental authorities is to convert the security furnished by the petitioner in response to Ext.P3, as penalty and to finalize the matter accordingly, referring to the alleged discrepancy, which according to the petitioner is not correct or sustainable. The learned counsel for the petitioner submits that the petitioner has already submitted Ext.P5 objections, against the collection of penalty, before the first respondent. It is also brought to light that, the petitioner has remitted the security amount for release of the vehicle as well as the goods, in response to Ext.P3. 2. Heard the learned Government Pleader as well. Considering the facts and circumstances, this Court does not find it necessary to go into the facts and figures as pointed out in the Writ Petition, but for directing the first respondent to finalize the adjudication proceedings pursuant to Ext.P3. The petitioner will be at liberty to highlight all contentions available to him, on facts as well as in law and the proceedings shall be finalized, after hearing the petitioner, as expeditiously as possible, at any rate, within a period of one month from WP (C) No. 17278 of 2009 : 2 : the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd