IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 WP(C).No. 19352 of 2010(T) -------------------------- PETITIONER: --------------- ABDUL SALAM, S/O.MOIDHEEN BAVA, 371 (4/173), VAYIMATTATHIL, 9, KAVUNGAPARAMBU, KIZHAKKAMBALAM PANCHAYATH, ERNAKULAM DIST. BY ADV. MR. C.K.SREEJITH RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. STATE OF KERALA, REP. BY ITS SECRETARY TO GOVT.DEPARTMENT OF COMMERCIAL TAXES, GOVT.SECRETARIAT, TRIVANDRUM. 4. THE COMMERCIAL TAX OFFICER, MOOVATTUPUZHA, ERNAKULAM DIST. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2010, ALONG WITH W.P.(C) NO. 19353 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) Nos. 19352 & 19353 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of June, 2010 JUDGMENT The grievance projected by the petitioners in both these is that, the adjudication proceedings under Section 47 (5) of the KVAT Act are being unduly delayed, causing much loss and hardship to the petitioners. The factual position as described in the Writ Petition shows that, the petitioners had transported some goods, which however were intercepted, issuing notice under 47 (2) of the KVAT Act, doubting evasion of tax and demanding security deposit for the requisite amount. Because of the urgent requirement, the petitioners satisfied the demand and got the goods released. But the adjudication is still to be finalized, which hence is sought to be intervened in this Writ Petition 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and finalize the adjudication proceedings pursuant to Ext. P4 in W.P. (C) 19352 of 2010 and Ext. P3 in W.P.(C) No.19353 of 2010 in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. Both the Writ Petitions are disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd