IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 26TH SEPTEMBER 2008 / 4TH ASWINA 1930 WP(C).No. 28107 of 2008(U) ---------------------------------------------- PETITIONER: ------------------ JESSY RENJI, PROPRIETOR, M/S.MEDIGLOB HEALTH CARE INDUSTRIES, ERNAKULAM, RESIDING AT PETTAYIL HOUSE, MEKKAD P.O., KARIYAD P.O., ERNAKULAM DT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ----------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALUVA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28107 OF 2008 U -------------------------------------- Dated this the 26th September, 2008 JUDGMENT Case of the petitioner is that by Ext.P2, petitioner placed purchase order for Surgical Cotton Water Beds Ord. (fifty numbers) with M/s. G.K. Plastics, Chennai. Ext.P3 is the Invoice under which the goods came to be transported and the petitioner came to be faced with Ext.P5 which is a notice under Section 47(2) of the Kerala Value Added Tax Act demanding Rs.33,750/= as Security Deposit on the ground that on verification it was found that the product is of very high quality and the MRP printed on the cover is Rs.2700/= and the value shown in the Invoice is only Rs.600/=. The goods came to be intercepted at the Parcel Office. 2. I heard Shri Bobby John, learned counsel appearing for the petitioner, who prays that since the goods covered by the Invoice are not the goods which are the subject matter of the purchase order, it is to be returned back to the consignor and he WPC. 28107/08 U 2 prays that it may be returned back to the consignor. I heard the learned Government Pleader also. I feel that in the facts of this case, the adjudication itself shall be completed at the earliest. Accordingly, the Writ Petition is disposed of directing the first respondent to proceed with the adjudication pursuant to Ext.P5 and complete the same in accordance with law, within a period of ten days from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge