IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 2ND AUGUST 2010 / 11TH SRAVANA 1932 WP(C).No. 24054 of 2010(F) -------------------------------- PETITIONER(S): --------------- M/S.OPAL HVAC ENGINEERS PVT. LTD., 11-12, HIND SERVICE INDUSTRIAL ESTATE, SANT DNYANESHWAR MANDIR MARG, OFF VEER SAVARKAR ROAD, SHIVAJI PARK, DADAR, (W) MUMBAI-400028, REP. BY ITS DIRECTOR, SHRI.B.GAUTAM BALIGA. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, BANGARA, BANGARA, MANJESHWAR, KASARAGOD DISTRICT. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES (KVAT), KASARAGOD. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N. RAVINDRAN, J. - - - - - - - - - - - - - -- - - - - - - - - - - - W.P.(C) No. 24054 OF 2010 - - - - - - - - - - - -- - - - - - - - - - - - - - Dated this the 2nd day of August, 2010 JUDGMENT The petitioner who is engaged in the supply and erection of air conditioning plants consigned certain goods from Mumbai to Cochin. The vehicle in which the said goods were carried was detained at Commercial Tax Check Post, Manjeswar on 20.03.2010. Thereupon Ext.P1 notice under section 47(2) of the Kerala Value Added Tax Act, 2003 was issued demanding security deposit of Rs.3,55,470/- for the release of the goods. The petitioner remitted the said sum of Rs.3,55,470/- and thereupon the consignment was released. In this writ petition the petitioners seeks a direction to the respondents to pass final orders in the proceedings initiated under section 47(2) of the Kerala Value Added Tax, 2002. 2. The learned Government Pleader on instructions submits that final orders have not yet been passed and that orders will be passed by the competent authority at the earliest. In view of the admitted fact that the goods were detained on 20.03.2010 and W.P.C.No. 24054 OF 2010 -:2:- nearly four months have passed after the goods were detained, I am of the opinion that though the goods have been released on security being furnished by the petitioner, the competent authority among the respondents should pass final orders expeditiously. I accordingly dispose of the writ petition with a direction to the competent authority among the respondents to pass final orders at the earliest and after affording the petitioner/consignee a reasonable opportunity of being heard. Final orders in the matter shall be passed within two months from the date on which the petitioner produces a certified copy of this judgment before the competent authority. P.N. RAVINDRAN, JUDGE. ttb W.P.C.No. 24054 OF 2010 -:3:-