IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 13TH OCTOBER 2008 / 21ST ASWINA 1930 WP(C).No. 29846 of 2008(C) -------------------------- PETITIONER(S): --------------- V.K. SHUNMUGHAM, REGIONAL MANAGER, A.K.R PARCEL SERVICE PVT. LTD., 107, DHAYALU STREET, METTUPALAYALM ROAD, COIMBATORE - 641 030. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.II, COMMERCIAL TAX DEPARTMENT, PALAKKAD. 2. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAX DEPARTMENT, PALAKKAD. 3. GOVERNMENT OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29846 OF 2008 C ```````````````````````````````````````````````````` Dated this the 13th day of October, 2008 J U D G M E N T Prayers in the writ petition are as follows: (i) issue a writ of mandamus or any other appropriate writ, direction or order directing to issue an order on the enquiry conducted under section 47(6) of the KVAT Act on the petitioner (ii) issue a writ of mandamus or any other appropriate writ, direction or order directing the 1st respondent to release the bank guarantee furnished to this petitioner pending the pronunciation of the order on the enquiry conducted (iii) issue a writ of certiorari or any other appropriate writ, direction or order quashing the complete proceedings begun on the issuance of notice under section 47(2) of the KVAT Act till the completion of proceedings under section 47(6) of the Act and directing to refund the amount paid and release the bank guarantee furnished. WPC.29846/08 : 2 : 2. Learned Government Pleader, on instructions, submits that the adjudication process can be completed within one month. In such circumstances, writ petition is disposed of directing the 1st respondent to handover the file and the concerned records relating to the case of the petitioner to the concerned Commercial Tax Officer, Thrissur within a period of one week from the date of receipt of a copy of this judgment. The Commercial Tax Officer, Thrissur, to whom the file is handed over, will complete the adjudication process in accordance with law within one month from the date on which the file is handed over. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A.TO JUDGE