IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 OP.No. 29305 of 2001(L) ----------------------- PETITIONER: ------------ 1. M/S.RAJESH EXPORTS LTD., BATAVIA CHAMBERS, KUMARAKRIPA EAST, BANGALORE - 1, REP. BY ITS MARKETING MANAGER GOPAL. 2. GOPAL, S/O.VENKETESWARAN, H.NO.1273, 2ND CROSS, NEW THIPPASANDRA, BANGALORE 75, WORKING AS MARKETING MANAGER OF THE 1ST PETITIONER'S M/S.RAJESH EXPORTS LTD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. SALES TAX INSPECTOR, OFFICE OF THE SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, TIRUR. 2. SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, TIRUR. BY GOVT.PLEADER SRI.TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.47748/2001 IN O.P.NO.29305/2001 DISMISSED. 4-1-2008 SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE COPY OF ISSUE VOUCHER OF THE 1ST PETITIONER COMPANY DT. 19-9-2001 EXT.P2. TRUE COPY OF LETTER OF AUTHORISATION OF THE 1ST PETITIONER COMPANY. EXT.P3. TRUE COPY OF THE FAX MESSAGE SENT BY THE 1ST PETITIONER TO THE DEPUTY SUPERITNENDENT OF POLICE, TIRUR RANGE, TIRUR DATED 20-9-2001. EXT.P4. TRUE COPY OF NOTICE ISSUED BY THE 1ST RESPODNENT DT. 20-9-2001 (NO.V.C.2001-2002) EXT.P5. TRUE COPY OF PROCEEDINGS OF THE 1ST RESPONDENT. EXT.P6. TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT NO.VC-2001-2002 DATED 22-9-2001. / TRUE COPY / P.S. to JUDGE KURIAN JOSEPH, J. ----------------------------------------- O.P. No. 29305 of 2001 ----------------------------------------- Dated this the 4th day of January, 2008 JUDGMENT Petitioners approached this court aggrieved by the proceedings initiated under Section 29A(3) of the KGST Act. Pursuant to the interim order in C.M.P.No.47748/2001 the goods have been released. Therefore, there will be a direction to the first respondent/competent authority to finalise the proceedings, if any, ignoring Ext.P5 with notice to the petitioners and pass appropriate orders thereon in accordance with law within a period of three months from the date of receipt of a copy of the judgment. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- O.P.No.29305 of 2001 ----------------------------------- JUDGMENT 4th January, 2008