IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 13TH OCTOBER 2008 / 21ST ASWINA 1930 WP(C).No. 29805 of 2008(W) -------------------------- PETITIONER(S): --------------- M.T.GEEVARGHESE, PROPRIETOR, JOVE ELAVATORS, PUTHANANGADY ROAD, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KARUKUTTY. 2. COMMERCIAL TAX OFFICER, 0/0 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 3. THE INSPECTING ASSISTANT COMMISSIONER, O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29805 OF 2008 W ```````````````````````````````````````````````````` Dated this the 13th day of October, 2008 J U D G M E N T Prayers in the writ petition are as follows: (i) issue a writ of mandamus or any other appropriate writ, direction or order, directing the 1st respondent to refer the file of proceedings of detention and release to the 2nd respondent to conduct enquiry and adjudication (ii) issue a writ of mandamus or any other appropriate writ, direction or order directing the 2nd respondent to conduct the enquiry and adjudication as per the direction in Sub Section 6 of Section 47 of the KVAT Act. Writ petition is disposed of directing the 1st respondent to refer the matter to the 2nd respondent within one week from the date of receipt of a copy of this judgment and there will be a further direction to the 2nd respondent to conduct an enquiry in the matter and complete the adjudication process in accordance with law within two months from the date on which the file is made over to the 2nd respondent. Sd/- (K.M.JOSEPH, JUDGE) aks