IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH SEPTEMBER 2009 / 17TH BHADRA 1931 WP(C).No. 25369 of 2009(M) -------------------------- PETITIONER(S): --------------- M/S.SURFAIR EXPRESS CARGO & LOGISTICS, R.O.33/1795 B, THAIKKAVU JUNCTION, VENNALA, KOCHI-682 028, REPRESENTED BY ITS BRANCH MANAGER, S.KUMAR. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. --------------------------------- WP(C) NO. 25369 OF 2009 ----------------------------------- Dated this the 8th day of September, 2009 J U D G M E N T The petitioner is a 'Cargo Mover' having branch offices in various cities. A firm by name M/s. Spotlites, Chennai, have booked 13 Boxes for transportation to Kovalam at Thiruvananthapuram. According to the petitioner, all the 13 Boxes were invoiced together under Ext.P1, but only 10 Boxes were transported in one consignment as per Ext.P2 way bill. While transporting the remaining 3(three) Boxes under Ext.P3 Way Bill along with copy of Ext.P1 invoice, the same was intercepted and for the defect that the transport was accompanied only by a photocopy of Ext.P1 invoice. Ext.P4 notice was issued under Section 47(2) of the Kerala Value Added Tax Act demanding payment of security for permitting onward transport. The petitioner submitted Ext.P5 reply. The complaint of the petitioner is that, authority concerned is not finalizing the proceedings of adjudication pursuant to issuance of notice based on Ext.P5 reply. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. It is submitted by the Government Pleader that, the adjudication proceedings can be completed within a reasonable time. WPC NO.25369/2009 2 3. Under the above circumstance, the Writ Petition is disposed of directing the second respondent to complete the adjudication proceedings as contemplated under Section 47(2) of the Kerala Value Added Tax Act, as early as possible, at any rate, within a period of three weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc