IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20779 of 2011(V) ----------------------------------------- PETITIONER(S): ---------------------- PUTHIYAVEETIL KAYANAYIL SEETHI, ANDATHODE POST, KADIKKAD VILLAGE, CHAVAKKAD TALUK, THRISSUR DISTRICT. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.VI, OFFICE OF COMMERCIAL TAXES, ERNAKULAM-683 104. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, COMMERCIAL TAXES DEPARTMENT, COMMERCIAL TAXES, ERNAKULAM-683 104. 3. STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, COMMERCIAL TAX DEPARTMENT, GOVERNMENT OF KERALA, ERNAKULAM. 4. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM-695 033. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.20779/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE TAX INVOICE ISSUED BY M.R.GRANITE, BR. GODOWN NO. 70 & 71 , 72/1, HARAPANAHALLI, JIGANI HOBLI, BANGALORE 562 106 DTD. 16.4.2011. P2:- COPY OF THE CERTIFIED ISSUED BY THE SPECIAL CIRCLE SECRETARY, PUNNAYURKULAM GRAMA PANCHAYAT, THRISSUR DIST. DTD. 14.2.2011. P3:- COPY OF THE NOTICE DTD. 18.4.2011 AS OR. NO.156/8. P4:- COPY OF THE CERTIFICATE OF OWNERSHIP FILED BY THE PETITIONER BEFORE THE AUTHORITY. P5:- COPY OF THE BUILDING PLAN. P6:- COPY OF THE CHALLAN RECEIPT SHOWING THE PAYING OF AMOUNT IN PROTEST. P7:- COPY OF THE REPLY ISSUED TO THE 2ND RESPONDENT. P8:- COPY OF THE CERTIFICATE ISSUED BY THE VILLAGE OFFICER, VENNYOORKULAM, EDAKKAD. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A.TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.20779 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of July, 2011 J U D G M E N T The petitioner's goods have been detained under Section 47 (2) and proceedings have been initiated under Section 47 (6) of the Kerala Value Added Tax Act. The petitioner's contention in this writ petition is that, the proceedings are not being finalised. He seeks expeditious finalisation of the proceedings. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the competent authority under the Act to finalise the proceedings initiated under Section 47 of the Act initiated by Ext.P3 as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/