IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WA.No. 1112 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.20558/2011 Dated 29/07/2011 .................... APPELLANT/PETITIONER: -------------- S.DURAIRAJ, S.R.VENTURES, 389, V.O.C. NAGAR, 5TH STREET, SIRUMUGAI, COIMBATORE BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/RESPONDENT: --------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 678 624. GOVERNMENT PLEADER, SRI.MUHAMMED FAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------------------ W.A.No.1112 OF 2011 ------------------------------------------- Dated this the 3rd day of August, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. An item of machinery belonging to the appellant is seized by the department for attempting evasion of tax. The appellant's counsel submitted that appellant is not in a financial position to deposit the security amount. If the appellant cannot deposit the security and release the goods, necessarily, adjudication has to be completed without any delay. The learned Single Judge granted one month's time for completion of adjudication. 2. After hearing both sides, we feel that since the machine was seized on 17.7.2011, adjudication should be completed within a period of two weeks from today. The Writ Appeal is disposed of with direction to the respondent to complete the adjudication within a period of two weeks from now and based on the result of the adjudication recover the penalty, if any, found payable. Issue copy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) ( P.S.GOPINATHAN, JUDGE) ps