IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35019 of 2008(R)
1. SASIKUMAR, PROPRIETOR,
... Petitioner
Vs
1. COMMERCIAL TAX INSPECTOR,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. THE COMMERCIAL TAX OFFICER,
4. GOVERNMENT OF KERALA, REPRESENTED
For Petitioner :SRI.C.K.SREEJITH
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :27/11/2008
O R D E R
K.M.JOSEPH, J.
- - - - - - - - - - - - - - - - - - - - - - - - -
WP.(C) No.35019 of 2008
- - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 27th day of November, 2008
JUDGMENT
Proceedings were taken under Section 47 of the Kerala Value
Added Tax Act. Petitioner gave Bank Guarantee. Proceedings are not
completed. According to the petitioner the competent authority is the third
respondent and the matter has to be transferred by respondents 1 and 2 to
the third respondent and complete it.
2. Heard learned Government Pleader also.
The writ petition is disposed of as follows:
There will be a direction to respondents 1 and 2 to make over
the file to the third respondent, if the third respondent is the competent
adjudicating authority in relation to the matter in issue. This shall be done
within a period of one week from the date of receipt of a copy of this
judgment. Upon receipt of the files from respondents 1 and 2 as such, the
third respondent will proceed to complete the adjudication in accordance
with law within two months from the date of receipt of the records from
respondents 1 and 2.
(K.M. JOSEPH, JUDGE)
sb