IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 22050 of 2004(Y) -------------------------- PETITIONER: ------------ IMPEX ELIAS, 12/800, NANTHARA ROAD, COCHIN-2, REPRESENTED BY ITS PARTNER, FIROZ ELIAS. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: 1 -------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM. 3. THE ADDITIONAL SALES TAX OFFICER, FIRST CIRCLE, MATTANCHERRY. BY GOVERNMENT PLEADER SRI.K.V.MANOJKUMAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C)No. 22050/2004 APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 11-8-2000 ISSUED BY 3RD RESPONDENT TO THE PETITIONER FIRM UNDER THE KGST ACT. EXT.P2. TRUE COPY OF THE DELIVERY NOTE NO.059785 DATED 23-7-2004 EXT.P3. TRUE COPY OF THE STOCK TRANSFER INVOICES NO.1 DATED 23-7-2004 EXT.P4. TRUE COPY OF THE STOCK TRANSFER INVOICES NO.2 DATED 23-7-2004 EXT.P5. TRUE COPY OF THE STOCK TRANSFER INVOICES NO.3 DATED 23-7-2004 EXT.P6. TRUE COPY OF THE INVOICE NO.81 DATED 23-7-2004 EXT.P7. TRUE COPY OF THE INVOICE NO.83 DATED 23-7-2004 EXT.P8. TRUE COPY OF THE NOTICE DATED 24-7-2004 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. / TRUE COPY / P.S.TO JUDGE KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No. 22050 of 2004 ----------------------------------------- Dated this the 28th day of March, 2008 JUDGMENT In case proceedings pursuant to Ext.P8 have not been finalised, there will be a direction to the competent authority to finalise the same within a period of four months from the date of production of a copy of this judgment. The fate of the interim order dated 26-7-2004 will depend on the action thus taken by the competent authority. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.22050 of 2004 ----------------------------------- JUDGMENT 28th March, 2008