IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 10792 of 2011(Y) -------------------------- PETITIONER(S): --------------- NADUKKARA ARO PROCESSING COMPANY LTD, AVOLY, MUVATTUPUZHA, REPRESENTED BY SMT.CELINE P.THOMAS MANAGER (FINANCE & ADMINISTRATION). BY ADV. SRI.VIJAYAN. K.U. RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, THALASSERY - 673 001. 2. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, THALASSERY - 673 001. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT (TAXES DEPARTMENT), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10792 of 2011-Y ---------------------------------------- Dated this the 11th 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 4.4.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of enquiry proceedings, on an early basis. 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 ab