IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 3RD JANUARY 2011 / 13TH POUSHA 1932 WP(C).No. 37577 of 2010(V) ----------------------------------------- PETITIONER(S): ------------------------ M/S.ECOSHIELD SOLUTIONS PVT.LTD., XIV/102 & 103,KURUMAL PO,THALAPPILLY,THRISSUR- 680 601,REPRESENTED BY ITS MANAGING DIRECTOR ABDUL JAHANGEER. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM,COCHIN 682 024. 2. THE INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM,COCHIN 682 024. 3. THE COMMERCIAL TAX INSPECTOR, FACILITATIION CENTRE, COMMERCIAL TAXES, WILLINGTON ISLAND-682 003. 4. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, WADAKKANCHERY 680 582. 5. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 033. R1 TO R5 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.37577 of 2010 ------------------------------------------- Dated this the 3rd day of January, 2011 JUDGMENT ----------------- The issue involved in this writ petition pertains to detention of goods on invoking Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). By virtue of an interim order issued by this court on 20.12.2010, it is reported that the goods detained along with vehicle was already released. 2. Under the above circumstances I am of the view that the writ petition can be closed by directing the competent authority to finalise the enquiry, at the earliest. 3. Therefore the writ petition is closed directing the competent authority having jurisdiction in the matter under Section 47 (5) & (6) of the Act to finalise the enquiry proceedings, 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