IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7399 of 2010(Y) ------------------------- PETITIONER(S): --------------- THE WATER HEALTH CARE SOLUTIONS PVT. LTD., NEAR NIPPON TOYOTA, NETTOOR P.O., MARADU, ERNAKULAM DISTRICT, KERALA-682 304. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7399 of 2010 --------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T The petitioner is before this Court with the following prayers. (i) To issue a writ of mandamus or any other appropriate writ or order directing the respondent to pass appropriate orders based on the enquiry under Section 47 (5) and (6) of the KVAT Act within a definite and reasonable time as this Hon'ble Court thinks fit in this case. (ii) To issue a writ of mandamus or any other appropriate writ or order directing the respondent not to encash the bank guarantee until the final outcome of this case. 2. Heard the learned Government Pleader as well. 3. Considering the limited extent of relief sought for in the Writ Petition, the respondent is directed to finalise the adjudication proceedings pursuant to Ext.P3 after hearing the petitioner as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that enforcement of the Bank Guarantee shall be kept in abeyance till such time. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc