The petitioner has approached this Court with the following prayers:
“i) to call for the records leading to Exhibit P1, P2 and P4 and to direct the 6th respondent or an Advocate Commissioner to be appointed by this Hon'ble Court or to appoint any other appropriate independent authority or person to measure and prepare a mahazar of the measurement and defects of the granite slabs mentioning the defects regarding the 90 degree uneven edges and shapes of slabs and holes, cracks, patches, uneven shapes etc of the slabs detained as per Ext.P2 notice in accordance with Exhibit P4 Circular and to report such other matters as requested by the petitioner at the time of inspection and ot place them for adjudication before the adjudicating authority pursuant to Ext.P2 notice by issuing a writ of mandamus or any other appropriate writ, direction or order.
ii) to direct the respondents 1 and 2 to modify Exhibit P2 notice based on measurement by independent body by issuing a writ of mandamus or any other appropriate writ, direction or order.
iii) to grant cost to the petitioner from Respondents 1 and 2.
W.P.(C)No.27722 OF 2014 2
iv) to pass such other order or direction as this Hon'ble may deem fit in the facts and circumstances of the case.”
2. An interim order was passed by this Court in I.A. 14741 of 2014, whereby an Advocate Commissioner came to be appointed to conduct a spot inspection and to effect measurement of Granite slabs. After conducting the measurement, the Advocate Commissioner has filed a report, producing copies of the relevant materials as Annexures A1 to A3. The Advocate Commissioner's report is placed on record. It is also brought to the notice of this Court that pursuant to issuance of revised notice under Section 47(2) of the KVAT Act, the security deposit has already been satisfied by the petitioner and the goods have been got cleared. In the said circumstance, it is for the adjudicating authority to finalise the adjudication proceedings, passing appropriate orders under Section 47(6) of the KVAT Act after hearing the petitioner, in accordance with law, as expeditiously as possible.
The writ petition stands disposed of.
P.R.RAMACHANDRA MENON JUDGE lk