IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 10067 of 2008(W) -------------------------- PETITIONER: ------------ M/S.SAI SERVICE SPARES & ASSESSORIES LTD NH 47, PATHADIPALAM,EDAPPALLY POST, COCHIN-682 024 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, KERALA. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, SECRETRIATE,THIRUVANANTHAPURAM. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST,WALAYAR,PALAKKAD. 3. THE COMMERCIAL TAX OFFICER, KVACT CIRCLE-I,KALAMASSERY. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No.10067 of 2008 -------------------------- Dated this the 26th March, 2008 J U D G M E N T Petitioner is a dealer in Automobile Spare parts registered under the Kerala Value Added Tax Act, 2003. His vehicle with goods was detained at Walayar, as evidenced by Exhibits P1 and P2. Petitioner was required to deposit the amount demanded therein for release of the goods. Petitioner did so. Obviously, an adjudication of the question as to whether there has been attempted evasion of tax has to be made pursuant to Exhibits P1 and P2. This has not been done so far. Petitioner has sought for completion of the adjudication and possibly, consequential refund of the security deposit vide Exhibits P8 and P9. There has not been any response and hence the writ petition. I heard the learned Government Pleader also. There is no justification for the delay in completion of the adjudication pursuant to Exhibits P1 and P2. W.P ( C) No.10067 of 2008 2 In the result, the writ petition is disposed of directing the 2nd respondent to complete the adjudication pursuant to Exhibits P1 and P2, at the earliest, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. (V.GIRI, JUDGE) ma W.P ( C) No.10067 of 2008 2 K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 W.P ( C) No.10067 of 2008 2 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.