IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH JUNE 2011 / 16TH JYAISHTA 1933 WP(C).No. 14269 of 2011(G) ---------------------------------- PETITIONER(S): ------------------- M/S.BAJAJ ELECTRICALS LTD., CRL, HOUSE NO.42/1107, TATA OIL MILLS ROAD, ERNAKULAM, COCHIN-682018, REP. BY ITS BRANCH SALES SUPPORT MANAGER MR.RAJESH K. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------------- 1. THE STATE OF KERALA, REP. BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-1. 2. ASSISTANT COMMISSIONER (ASSMT.), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM-682016. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 678 503. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.14269 of 2011 --------------------------------- Dated this the 6th 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 27.5.2011 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/