IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WP(C).No. 5796 of 2011(Y) --------------------------------------- PETITIONER(S): ------------------------ M/S HCL INFO SYSTEMS LTD.,PONDICHERRY (THROUGH),M/S HCL INFO SYSTEMS LTD.SASTHAMANGALAM, TRIVANDRUM. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK POST,AMARAVILA,TRIVANDRUM-659122. BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No. 5796 of 2011 ------------------------------- Dated this the 3rd day of March, 2011. J U D G M E N T In view of the interim order issued by this Court on 24.2.2011, the detention has already been released. Hence I am of the view that, the writ petition can be disposed of directing finalisation of the enquiry by the competent authority. 2. Accordingly, the writ petition is disposed of directing the competent authority having jurisdiction under section 47(5) and 47(6) of the Kerala Value Added Tax Act, to finalise the enquiry, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, Judge ami/