K. M. Joseph, J. The writ petitioner is the appellant. The petitioner sought an order for release of the excavator which is detained under Ext.P2 notice issued under the Kerala Value Added Tax Rules. The learned Single Judge disposed of the writ petition directing the release of the excavator on condition that the appellant furnishes bank guarantee to satisfy the sum demanded in Ext.P2. Paragraph 2 of the judgment of the learned Single Judge reads as follows:
“2. I direct the first respondent to release the excavator on condition that the petitioner furnishes bank guarantee for the sum demanded as security in Ext.P2 notice. The bank guarantee shall be furnished in Form 6C as per Rule 19 of the Kerala Value Added Tax Rules. The same shall however be subject to the adjudication proceedings which shall be finalised by the competent officer soon.”
2. Feeling aggrieved, the writ petitioner has preferred W.A.No.681/2014 2 this appeal. We notice that the learned Single Judge passed an interim order on 20/5/2014, which reads as follows:
meanwhile, the competent authority, under Section 47(2) of the KVAT Act, will finalise the enquiry after affording reasonable opportunity of hearing to the appellant and shall pass appropriate orders before the said date. “
3. Today when the matter came up for consideration, we heard the learned counsel for the appellant as well as the learned Government Pleader.
4. On our enquiry with the learned Government Pleader as to whether an order has been passed pursuant to the interim order, the learned Government Pleader submits that an order has been passed against the appellant, by the adjudicating authority.
We record the above submission made by the learned Government Pleader and direct that the order so passed will be communicated forthwith to the appellant. We further direct that, if the appellant prefers a statutory appeal against the said order within time, the Appellate Authority will dispose of the appeal at the earliest, at any rate, within a period of three weeks from the date of filing of the appeal, W.A.No.681/2014 3 after affording the appellant an opportunity of being heard in the matter.
Sd/-
K. M. JOSEPH, JUDGE Sd/-
A.K.JAYASANKARAN NAMBIAR, JUDGE dpk.
/true copy/ PS to Judge.