IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD FEBRUARY 2011 / 14TH MAGHA 1932 WP(C).No. 2527 of 2011(M) --------------------------------------- PETITIONER(S): ------------------------ M/S.SIEMENS LIMITED, PLOT NO.2, SECTOR 2, KHARGHAR NODE, NAVI MUMBAI-410 210, REPRESENTED BY PREBIN.A., MANAGER-SERVICE. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 678 624. 2. P.K.DAS INSTITUTE OF MEDICAL SCIENCES, OTTAPALAM, PALAKKAD-679 522, REPRESENTED BY P.KRISHNADAS, MANAGING TRUSTEE. R1 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.2527 of 2011 ------------------------------------------- Dated this the 3rd day of February, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is 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 27.1.2011 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. okb