IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WA.No. 1337 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.24160/2011 Dated 05/09/2011 .................... APPELLANT: -------------- SUNNY SEBASTIAN, AGED 35 YEARS, S/O.LUKOSE, PROPRIETOR, M/S.PRATHAP CASHEW FACTORY, NO.8/2/2/08 KOLLENCODE, FATHIMAPURAM, KUZHITHURAI, KANYAKUMARI-629 160. BY ADV. SRI.R.T.PRADEEP SRI.SREEKANTH S.NAIR RESPONDENTS/RESPONDENTS: --------------- 1. INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.III, COMMERCIAL TAXES, TRIVANDRUM AT NEYYATTINKARA-695 121. 2. N.VIJAYAKUMAR, GOKULAM, NALLIYOORKONAM, VALIYAVILA, VATTIYOORKAVU P.O., TRIVANDRUM-695 103. R1 BY G.P. SRI.MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE A: TRUE COPY OF JUDGMENT DT.5.9.2011 IN WPC NO.24132/2011. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.1337 of 2011 .................................................................... Dated this the 7th day of September, 2011. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader for respondents. Even though prayer is for lifting the condition attached in the impugned order for release of goods pending adjudication which is confirmed by the learned Single Judge, Government Pleader opposed saying that the appellant is not a party registered under the KVAT Act. Considering the huge amount involved, we feel adjudication can be ordered to be completed without release of the JCB. Accordingly Writ Appeal is disposed of modifying the judgment of the learned Single Judge and with direction to the adjudicating officer to complete the adjudication after hearing the appellant within ten days from today. The appellant will produce copy of this judgment and appear on the 2 date of posting for completion of adjudication as above. Release of JCB will be based on orders in adjudication. Issue copy today itself. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms