IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 16520 of 2011(L) ------------------------- PETITIONER : -------------------- M/S.GOOD WOOD PRODUCT I.D.PLOT, ANDOOR, PARASSINIKKADAVU, KANNUR REPRESENTED BY SHRI. K.S.HARIS, MANAGING PARTNER. BY ADVS. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.6, COMMERCIAL TAXES DEPARTMENT, KASARAGOD - 671 121 2. THE COMMERCIAL TAX OFFICER (KVAT) THALIPARAMBA, KANNUR DISTRICT - 670 141 R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 16520 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE INVOICE NO. 097 DATED 15.06.2011. EXT.P2 : COPY OF E-SUGAM FORM DATED 15.6.2011 UNDER THE KARNATAKA SALES TAX RULES. EXT.P2(a) : COPY OF THE FORM OF DELIVERY NOTE DATED 15.6.2011. EXT.P2(b) : COPY OF THE FOREST PASS DATED 16.6.2011 ISSUED BY THE KERALA FOREST DEPARTMENT AS PER FOREST RULES. EXT.P2(c) : COPY OF THE MEASUREMENT LIST DATED 16.6.2011. EXT.P3 : COPY OF THE ADVANCE TAX PAYMENT RECEIPT DATED 16.6.2011. EXT.P4 : COPY OF THE NOTICE OR NO. 225/11-12 DATED 16.6.2011 ISSUED BY THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.16520 of 2011 --------------------------------- Dated this the 29th day of June, 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 21.6.2011, 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/