IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 21ST APRIL 2009 / 1ST VAISAKHA 1931 WP(C).No. 12318 of 2009(H) -------------------------- PETITIONER(S): --------------- M/S.SREEDHARI AYURVEDIC RESORTS PVT.LTD, KOOTALA.PO,PATTIKKADU,THRISSUR-680652,REPRESENTED BY K.VASUDEVAN NAMBOOTHIRI,MANAGING DIRECTOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER-II,DEPARTMENT OF COMMERCIAL TAXES,THRISSUR-4. 2. STATE OF KERALA,REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT,GOVERNMENT SECRETARIATE THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. -------------------------------------- W.P.(C).No.12318 of 2009 -------------------------------------- Dated: APRIL 21, 2009 JUDGMENT The petitioner is running an ayurvedic resort. The petitioner's place of business was inspected by the 1st respondent as evidenced by Ext.P1 shop inspection report. Certain documents belonging to the petitioner was also seized from the shop as evidenced by Ext.P2 receipt. The petitioner's grievance is that proceedings pursuant to Ext.P1 is not being finalized and at the same time the 1st respondent is not returning the seized documents even after the lapse of nearly 10 months of the inspection. The petitioner therefore seeks the following reliefs:- (i) To direct the 1st respondent to return the seized documents as evidenced by Ext.P2 forthwith or to permit the petitioner to take copies of the same by the issue of a writ of mandamus or such other writ or order or direction. (ii) To direct the 1st respondent to finalize the proceedings pursuant to Ext.P1 at the earliest by the issue of a writ of mandamus or such other writ or order or . (iii) Grant the petitioner such other incidental reliefs including the cost of the petitioner. W.P.(C).No.12318 of 2009 2 2. The learned Government Pleader on instructions submits that Ext.P1 proceedings could not be finalized only because of the non co-operation of the petitioner. According to the learned Government Pleader in spite of issuing several notices directing production of books of accounts, the petitioner has not chosen to do so. However, the learned Government Pleader submits that proceedings pursuant to Ext.P1 would be finalized within one month. 3. In the above circumstances this writ petition is disposed of with a direction to the 1st respondent to finalize the proceedings pursuant to Ext.P1 as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If by that time the proceedings pursuant to Ext.P1 are not finalized, the documents seized from the petitioner shall be returned to the petitioner within one week after completion of one month from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE mt/-