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. 14439 of 2011(D) ---------------------------------- PETITIONER(S): ------------------- SRI.MOHAMMED MUSTHAFA, AGED 36 YEARS, S/O.MOOSA, MANAGING PARTNER, RECKON MARKETING KUTTIPALA, PONMUNDAM, TIRUR, MALAPPURAM. BY ADV. SRI.C.UNNIKRISHNAN (KOLLAM) RESPONDENT(S): -------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT OF KERALA TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.III, KOLLAM691 001. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM - 691 001. 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. 14439/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE DATED 12/08/2010 ISSUED BY THE SALES TAX OFFICER, TIRUR. P2: COPY OF THE TAX INVOICE / BILL NO.000185 DATED 14/05/2011. P3: COPY OF THE ADVANCED TAX RECEIPTS DATED 14/05/2011 AND 16/05/2011. P4: COPY OF THE NOTICE DATED 16/05/2011 IN OR O.123/2011-12 ISSUED BY THE 2ND RESPONDENT. P5: COPY OF THE REPLY DATED 17/05/2011 SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.14439 of 2011 --------------------------------- Dated this the 8th day of April, 2011 J U D G M E N T Challenge in this writ petition is against detention of goods, pursuant to 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 27.5.2011 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/