IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST JUNE 2011 / 11TH JYAISHTA 1933 WP(C).No. 13781 of 2011(W) ---------------------------------- PETITIONER(S): ------------------- MULTIMASS PROJECTS PRIVATE LTD., 1/3A, PUTHIYAKAVU, NEAR ANSAL CITY, TRIPUNITHURA, ERNAKULAM, REPRESENTED BY IT'S GENERAL MANAGER AND AUTHORISED SIGNATORY - K.ANIL KUMAR NAIR. BY ADV. SRI.G.KRISHNAKUMAR RESPONDENT(S): -------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VAZHIKADAVU P.O., MALAPPURAM-679 333. 2. COMMERCIAL TAX OFFICER, WORKS CONTRACT (KVAT), O/O THE DEPUTY COMMERCIAL TAX OFFICER, ERNAKULAM, THEVARA P.O., KOCHI-682 013. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C) No. 13781 OF 2011 --------------------------------------- Dated this the 1st day of June 2011. J U D G M E N T The Writ Petition was filed challenging the proceedings initiated under section 47 (2) of the Kerala Valuation of Tax Act (KVAT) and CST Act. By virtue of interim order issued on 24.5.11, the detention has already been released. Therefore, I am of the view that the Writ Petition can be disposed of directing the finalisation of the enquiry on an early basis. 2. Accordingly, this Writ Petition is disposed of W.P.(C) No.. 13781 of 2011 2 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 the petitioner at any rate within one month from the date of receipt of a copy of this Judgment. C.K.ABDUL REHIM JUDGE al