IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 19352 of 2010(T)
1. ABDUL SALAM, S/O.MOIDHEEN BAVA,
... Petitioner
Vs
1. THE COMMERCIAL TAX INSPECTOR,
... Respondent
2. THE COMMERCIAL TAX OFFICER,
3. STATE OF KERALA, REP. BY ITS SECRETARY
4. THE COMMERCIAL TAX OFFICER,
For Petitioner :SRI.C.K.SREEJITH
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :22/06/2010
O R D E R
P.R. RAMACHANDRA MENON J.
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W.P. (C) Nos. 19352 & 19353 of 2010
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Dated, this the 22nd day of June, 2010
JUDGMENT
The grievance projected by the petitioners in both these is that,
the adjudication proceedings under Section 47 (5) of the KVAT Act are
being unduly delayed, causing much loss and hardship to the
petitioners. The factual position as described in the Writ Petition shows
that, the petitioners had transported some goods, which however were
intercepted, issuing notice under 47 (2) of the KVAT Act, doubting
evasion of tax and demanding security deposit for the requisite
amount. Because of the urgent requirement, the petitioners satisfied
the demand and got the goods released. But the adjudication is still to
be finalized, which hence is sought to be intervened in this Writ Petition
2. Heard the learned Government Pleader as well.
3. Considering the fats and circumstances, the second
respondent is directed to consider and finalize the adjudication
proceedings pursuant to Ext. P4 in W.P. (C) 19352 of 2010 and Ext. P3
in W.P.(C) No.19353 of 2010 in accordance with law, as expeditiously
as possible, at any rate, within two months from the date of receipt of a
copy of the judgment.
Both the Writ Petitions are disposed of.
P. R. RAMACHANDRA MENON, JUDGE
kmd