IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH JUNE 2008 / 9TH ASHADHA 1930 WP(C).No. 19551 of 2008(C) -------------------------- PETITIONER: ------------ S. BALAKRISHNAN, VARUNA ROAD LINES PVT LTD BRANCH MANAGER, 579, EASWARAM LAY OUT, CROSS CUT ROAD, TATAKAD, COIMBATORE-641012. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA, REP. BY COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 5. SAMSUNG INDIA ELECTRONICSW PVT. LTD., 39/4925, M.G. ROAD, COCHIN. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19551 OF 2008 C ```````````````````````````````````````````````````` Dated this the 30th day of June, 2008 J U D G M E N T The only prayer in the writ petition is to direct completion of adjudication proceedings within a short period that this Court may deem fit. There were proceedings initiated against the petitioner under section 47(2) of the KVAT Act. The goods came to be released pursuant to Ext.P2 judgment on the petitioner furnishing Bank Guarantee. However, the complaint of the petitioner is that the adjudication process are not started and the petitioner is not in a position to release the amount from the Bank. 2. I heard learned Government Pleader also. In such circumstances, writ petition is disposed of directing the 2nd respondent to complete the adjudication process pursuant to Ext.P1, in accordance with law, within a period of two months from the date of production of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE