IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 8TH JUNE 2009 / 18TH JYAISHTA 1931 WP(C).No. 826 of 2007(W) ------------------------ PETITIONER: -------------- SRI.P.S.SHAJU, PROPRIETOR, COMBINED FURNITURE, 3/77 C ANANDAPURAM, TRICHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ---------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, ALAPPUZHA. 2. THE SECRETARY, TAXES, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SMT.SUDHA DEVI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC : 826/07 APPENDIX PETITIONER'S EXHIBITS : Ext.P1 : TRUE COPY OF THE NOTICE DATED 6.1.07ISSUED BY THE FIRST RESPONDENT UNDER SECTION 47(2) OF THE ACT DEMANDING SECURITY DEPOISTS. Ext.P2 : TRUE COPY OF THE SALE BILL NO.22 DATED 5.1.07 ISSUED BY THE PETITIONER. /TRUE COPY/ PA TO JUDGE S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 826 OF 2007 ------------------------------------------------- Dated this the 8th day of June, 2009 JUDGMENT The petitioner is challenging Ext.P1 order, by which the petitioner's vehicle with goods was detained by the 1st respondent under the Kerala Value Added Tax Act and further proceedings under Section 47 of the said Act are initiated. At the time of admission of this Court passed the following interim order: “There will be an interim direction to the first respondent to release the goods covered by Ext.P1 to the petitioner on payment of an amount of Rs.11,667/-(Eleven thousand six hundred and sixty seven) and furnishes a bond for the balance amount without surety.” That being so, what remains is only to direct the respondents to complete the proceedings pursuant to Ext.P1 and take further proceedings according to the adjudication order to be passed pursuant to Ext.P1 order. Accordingly, the writ petition is disposed of with a direction to the respondents or any other officer competent to pass final orders pursuant to Ext.P1 to complete the proceedings initiated by Ext.P1, if not already passed, as expeditiously as WPC : 826/07 -:2:- possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are so passed, the interim order dated 08.01.07 would continue to be in force. S. SIRI JAGAN, JUDGE ttb