IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH JUNE 2011 / 18TH JYAISHTA 1933 WP(C).No. 14720 of 2011(L) ---------------------------------- PETITIONER(S): ------------------- M/S EXIDE INDUSTRIES LTD., DEVI BUILDING, DOOR NO.33/2469 F3,FIRST FLOOR,CHAKKARAPARAMBU, THAMMANAM.P.O,COCHIN,682032,REPRESENTED BY IT'S BRANCH ACCOUNTANT MR.JOSHY JOSEPH. BY ADV. SMT.K.LATHA RESPONDENT(S): -------------------- 1. THE STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM, PIN-695001. 2. ASSISTANT COMISSIONER(ASSMT.), COMMERCIAL TAXES,SPECIAL CIRCLE-I,ERNAKULAM. 3. THE INTELLIGENCE INSPECTOR,SQUAD NO.I, MATTANCHERRY AT ALUVA CIVIL STATION,DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-683101. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 14720/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE NO.1218010484 AND S.O. NO.7100269947 DATED 23/05/2011 ISSUED BY THE PETITIONER COMPANY'S SECUNDARABAD OFFICE TO IT'S COCHIN BRANCH. P2: COPY OF THE DETENTION NOTICE NO.OR 299/11-12 DATED 26/05/2010 IN FORM NO.17 A UNDER SECTION 47 (2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P3: COPY OF THE WAY BILL NO.0406118 DATED 23/05/2011. P3(a):COPY OF THE LORRY RECEIPT OF SAIRAM CARGO MOVERS, HYDERABAD DATED 24/05/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.14720 of 2011 --------------------------------- Dated this the 8th day of June, 2011 J U D G M E N T Challenge in this writ petition was against detention of goods pursuant to the proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act (KVAT Act). By virtue of an interim order issued by this Court on 1.6.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of the enquiry proceedings, on an early basis. 2. Accordingly, the writ petition is disposed of directing the competent authority under Section 47(5) and (6) of the KVAT Act, having jurisdiction over the matter, to finalise the enquiry, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE ami/