IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 18508 of 2008(C) ---------------------- PETITIONER : -------------------- M/S.SIGN PARK, MUNDAKKAL BUILDING, CHATHANNOOR P.O., KOLLAM DISTRICT, PIN- 691 572, REPRESENTED BY ITS MANAGING PARTNER, ABDUL FATHAH. BY ADVS. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, ARYANKAVAU, KOLLAM DISTRICT. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKARA. R1 & R2 BY SPL. GOVT. PLEADER DR. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/12/2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 18508 of 2008(C) -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE LICENCE DATED 27.11.2007 ISSUED TO THE PETITIONER BY THE CHATHANNOOR GRAMA PANCHAYATH. EXT.P2 : COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE DISTRICT INDUSTRIES CENTRE, KOLLAM DATED 1.12.2007. EXT.P3 : COPY OF THE CERTIFICATE REGISTRATION ISSUED TO THE PETITIONER BY THE COMMERCIAL TAX OFFICER (WC & LT), KOLLAM UNDER THE KVAT ACT. EXT.P4 : COPY OF THE NOTICE DATED 16.6.2008 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P5 : COPY OF THE REPRESENTATION DATED 17.6.2008 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P6 : COPY OF THE CERTIFICATE DATED 17.6.2008 ISSUED BY THE VILLAGE OFFICER, MEENAD. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)No.18508 Of 2008 C ----------------------------------------------------- DATED THIS THE 8th DAY OF DECEMBER, 2010 J U D G M E N T The petitioner has approached this Court with the grievance that the flex printing machine and accessories brought in by the petitioner was detained at the Aryankavu Check Post by the 1st respondent as per Exhibit P4 notice demanding security deposit of Rs.60,050/- under section 47 of the Kerala Value Added Tax Act. 2. As per interim order dated 19.6.2008, this court directed the 1st respondent to consider and take a decision on Exhibit P5 in accordance within a period of three days from the date of production of a copy of the order. In the light of the interim order, obviously, the matter relating to Exhibit P5 would have been finalised. The learned Government Pleader then submitted that the adjudication under section 47(4) of the KVAT Act may be remaining now. It will be open to the respondents to proceed with the matter in accordance with law, if any such proceedings are still pending and the petitioner will be given all opportunity to defend the actions also. The Writ Petition is accordingly disposed of. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE.) dsn