IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 23RD NOVEMBER 2009 / 2ND AGRAHAYANA 1931 WP(C).No. 33516 of 2009(H) -------------------------- PETITIONER(S): --------------- M/S. BULKTRANS, A/6 CHOLA APARTMENT, RAMALINGA NAGAR, IST MAIN WORIYUR, TRICHY, TAMIL NADU, PIN - 620 003 REPRESENTED BY SRI.B. VENKATACHALAM, REGIONAL MANAGER. BY ADVS. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN SMT.C.K.SHERIN RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO. IV, COMMERCIAL TAXES DEPARTMENT, KASARAGOD. 2. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KASARAGOD. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33516 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of November, 2009 J U D G M E N T 1. Only grievance of the petitioner is that the adjudication process as contemplated under Section 47 (5) & (6) of the Kerala Value Added Tax Act, 2003 (KVAT Act) is being delayed indefinitely, inspite of the fact that the detention was during April 2009. The transport, which was detained, was released to the petitioner on paying Security Deposit as demanded to the tune of Rs.4,85,461/- on 05.05.2009. It is evident from Ext.P5 dated 06.11.2009 that on the basis of a request made by the petitioner the files has been transferred by the authority concerned to the 3rd respondent for completing the adjudication. Grievance of the petitioner is that inspite of payment of the Security Deposit as early as in May 2009, the proceedings is still pending finalisation. W.P.(C)No. 33516 of 2009 -2- 2. Having considered facts and circumstance of the case, I am of the opinion that the writ petition can be disposed of directing the 3rd respondent to complete the adjudication process. 3. Therefore the 3rd respondent is directed to finalise the adjudication after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE shg/