IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 8TH NOVEMBER 2011 / 17TH KARTHIKA 1933 WP(C).No. 29560 of 2011(T) ---------------------------------------- PETITIONER(S): ------------------------ K.BALAKRISHNAN, PRIME CAST, EP VI/540, ASANARUKUNJU MEMORIAL BUILDING, VADAKKEVILA, KAYYALAKKAL, KOLLAM. BY ADV. SRI.R.MURALEEDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM-691 001. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD-678 001. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29560/2011 T APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT DATED 6/10/2009. EXHIBIT P2: TRUE COPOY OF THE NOTICE ISSUED UNDER S.47(2) BY THE 2ND RESPONDENT DATED 2/11/2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29560 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of November, 2011. J U D G M E N T This writ petition is filed challenging Ext.P2 notice issued by the 2nd respondent under Section 47 of the Kerala Value Added Tax Act detaining the petitioner's goods and vehicle on allegation of attempt to evade tax. The learned counsel for the petitioner submits that as required under Ext.P2, the petitioner has already deposited the amount demanded by Ext.P2 and the goods and vehicle were released. The petitioner now seeks a direction to the appropriate authority under the Act to to complete the proceedings pursuant to Ext.P2 expeditiously. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the appropriate authority under the Act to complete the proceedings initiated by Ext.P2 as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the orders to be passed as directed above. Sd/- S. Siri Jagan, Judge. Tds/