IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 830 of 2011(C) ------------------------ PETITIONER(S): --------------- PAN PACIFIC ENGINEERING SERVICE (PVT.) L TD., HOUSE NO.XLIX/2145, MERRA-17, "PRIYA", MENONPARAMB ROAD, EDAPPALLY, REPRESENTED BY ITS EXECUTIVE DIRECTOR, V.VINOD. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUMILY. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.830 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT Challenge in this writ petition is against proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act 2003 (KVAT Act). Pursuant to an interim order issued on 11.1.2011, the goods under detention was already released. Hence I am of the view that the writ petition can be disposed of directing finalization of the enquiry on an expeditious basis. Accordingly, the writ petition is disposed of directing the competent authority having jurisdiction under Section 47(5)&(6) to finalize the enquiry, after affording an opportunity to hearing 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 pm