IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID FRIDAY, THE 9TH JANUARY 2009 / 19TH POUSHA 1930 WP(C).No. 1526 of 2007(F) ------------------------- PETITIONER: --------------- M/S.STEELMAX ROLLING MILLS (P) LTD., PETRONE ROAD, WISE PARK, KANJIKODE EAST, P.O.PALAKKAD, REPRESENTED BY ITS GENERAL MANAGER, K.SHABIR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT: --------------- INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVT.PLEADER SRI K.D.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/01/2009, ALONG WITH W.P.(C).NO.13905/2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.1526/2007 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF THE RETURN FOR THE MONTH OF DECEMBER, 2006. EXT.P2 TRUE COPY OF THE INVOICE NO.1669 DTD. 8/1/2007. EXT.P3 TRUE COPY OF THE INVOICE NO.1670 -DO- -DO- EXT.P4 TRUE COPY OF THE DELIVERY NOTE NO.233649 DTD. 8/1/2007. EXT.P5 TRUE COPY OF THE BILL ISSUD BY THE RSPONDENT DTD. 9/1/2007. EXT.P6 TRUE COPY OF THE NOTICE U/S.47(2) OF THE KVAT ACT NO.VCII-621/06-7 DTD. 9/1/07. EXT.P7 TRUE COPY OF THE LETTER GIVEN BY THE DRIVER DTD. 10/1/2007. HARUN-UL-RASHID,J. --------------------------- W.P.(C)NOS. 1526, 1544, 6422, 13574,13261,13905,14008,14270, 15092, 15406,26148,29096 & 34614 OF 2007 AND 34530 OF 2003 AND 13935 & 37359 OF 2004. ---------------------------- DATED THIS THE 9TH DAY OF JANUARY, 2009 JUDGMENT The prayer made in these writ petitions is to set aside the notice issued under Section 47(2) of the Kerala Valu Added Tax Act, 2003. 2. Writ Petition Nos.34530/03 and 13935/04 and 37359/04 relate to the issuance of notice under Section 29A(2) of the Kerala General Sales Tax Act, 1963. In all these cases interim orders were passed by this Court directing to release the goods on conditions. 3. In view of the interim orders passed by this Court, the goods are released to the petitioners. What remains is the final adjudication of the issue. The authority concerned is directed to adjudicate the issue and pass appropriate orders in accordance with -2- W.P.(C).1526/2007 & connected cases law within a period of three months from the date of receipt of a copy of this judgment. Out of the above cases, if any case is disposed of in the meanwhile, such cases may be excluded from further adjudication. Sd/- HARUN-UL-RASHID, Judge. kcv.