IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 WP(C).No. 30626 of 2008(U) -------------------------- PETITIONER(S): ---------------------- M/S. MCB ELECTRO CONTROLS, REPRESENTED BY ITS AUTHORISED REPRESENTATIVE, SRI.SHIVRAM MEHRA, PLOT NO.16, IID CENTRE, PHASE III, BATTAL BALIAN, UDHAMPUR (J & K). BY ADV. SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) SRI.K.N.BALACHANDRA KAIMAL RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. M/S.S.S.K.ENGINEERING, 6/224 F1, 1ST FLOOR, MANIMURIYIL CENTRE, BANK ROAD, CALICUT 673 001. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 30626/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF REGISTRATION CERTIFICATE UNDER CENTRAL EXCISE ACT. EXT. P2 : TRUE COPY OF REGISTRATION CERTIFICATE OF J & K VAT ACT. EXT. P3 : TRUE COPYOF INVOICE NO.100 DTD. 12/7/08, EXT. P4 : TRUE COPY OF TIN REGISTRATION CERTIFICATE OF CONSIGNEE. EXT. P5 : TRUE COPY OF WAY BILL OF TRANSPORTERS NO.852003 DTD. 13.7.2008. EXT. P6 : TRUE COPY OF CONERNED PAGE OF SALE REGISTER. EXT. P7 : TRUE COPY OF DAILY STOCK ACCOUNT UNDER RULE 10 OF CE RULES. EXT. P8 : TRUE COPY OF NOTICE OR 969/9/08-09 U/S. 47(2) OF KVAT ACT. EXT. P9 : TRUE COPY OF RREPRESENTATION DTD. 26.9.08. EXT. P10 : TRUE COPY OF JUDGMENT DTD. 7.10.08 IN W.P.(C) 29771/08 OF THIS HON'BLE COURT. EXT. P11 : TRUE COPY OF REJECTION ORDER DTD. 10.10.08 PASSED BY THE 2ND RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.30626 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of November, 2008 JUDGMENT Petitioner challenges the proceedings under Section 47(2) of the Kerala Value Added Tax Act covered by Ext.P8 notice. 2. I heard learned counsel for the petitioner Sri.T.V.George and the learned Government Pleader. 3. Learned counsel for the petitioner submits that the adjudication proceedings pursuant to Ext.P8 may be completed at the earliest. The writ petition is disposed of directing that the adjudication proceedings pursuant to Ext.P8 shall be completed at the earliest, at any rate within a period of three weeks from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb