IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 7025 of 2011(C) ------------------------- PETITIONER(S): --------------- M/S. REAL ELECTRICALS P. LTD., 43/2641-A, SRAMBIKKAL TOWER, S.R.M. ROAD, (MOSQUE ROAD), ERNAKULAM COCHIN-682016 REPRESENTED BY ITS GENERAL MANAGER MR. THOMAS MATHEW. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRATARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER(ASSMT.), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM-682015. 3. COMMERCIAL TAX OFFICER, KVAT CIRCLE-IV, ERNAKULAM-682014. 4. INTELLIGENCE OFFICER, COMMERCIAL TAX OFFICE, THEVARA-682015. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7025 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE PURCHASE BILL DTD.21.2.2011 EXT.P2: COPY OF THE WAY BILL NO.A 0093780 ISSUED BY THE INDIAN RAILWAY EXT.P3: COPY OF THE DECLARATION OF THE PETITIONER IN FORM 8FA DTD.3.3.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE ab C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7025 of 2011-C ---------------------------------------- Dated this the 16th day of March, 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 9.3.2011, 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. 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