IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WP(C).No. 15130 of 2011(M) -------------------------- PETITIONER(S): --------------------- INTERCORP SYSTEMS & SERVICES, MANIKKATH CROSS ROAD, RAVIPURAM, KOCHI-682016, REP. BY MRS.MATTILDA JOHN-PROPRIETRESS. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.15130/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE CERTIFICATE IN FORM NO.4. P2(a):- COPY OF THE PURCHASE ORDER DATED. 23.4.2011. P2(b):- COPY OF THE PURCHASE ORDER DATED 6.5.2011. P3:- COPY OF THE PURCHASE ORDER NO.3978 DATED 20.5.2011. P4(a):- COPY OF THE INOICE NO.1151200105 DATED 20.5.2011 . P4(b):- COPY OF THE INVOICE NO.1151200121 DATED 20.5.2011. P5(a):- COPY OF THE NOTICE NO.OR.249/11-12 DATED. 29.5.2011. P5(b):- COPY OF THE NOTICE NO.OR 249/11-12 DATED 30.5.2011 DTD. 30.5.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.15130 of 2011 --------------------------------- Dated this the 14th day of June, 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 6.6.2011 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/