IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD FEBRUARY 2011 / 4TH PHALGUNA 1932 WP(C).No. 4377 of 2011(V) ------------------------------------- PETITIONER(S): ------------------------ 1. APK BUILDERS, D. MALABAR GATE, NH 47 BYE PASS, EDAPPALLY, COCHIN-24. 2. THYSSENKRUPP ELEVATOR (INDIA) PVT. LTD., 36/732, KATHRIKKADAV ROAD, OPP. HMC CLUB, KALOOR, KOCHI-17. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, FEROKE P.O., CALICUT-673 631. BY SR. GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.4377 of 2011 ------------------------------- Dated this the 23rd day of February, 2011. J U D G M E N T Pursuant to an interim order issued by this Court on 11.2.2011, the detention was already released. Hence, I am of the view that the writ petition can be disposed of directing the respondent to finalise the enquiry at the earliest. 2. Accordingly, the writ petition is disposed of directing the competent authority, under section 47(5) and (6) of the KVAT Act, having jurisdiction in the matter, to expedite the enquiry and to finalise the same 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/