IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH MARCH 2011 / 3RD CHAITHRA 1933 WP(C).No. 8200 of 2011(Y) ------------------------- PETITIONER(S): --------------- M/S. A2Z MAINTENANCE & ENGINEERING SERVICES LTD., O-116, FIRST FLOOR, SHOPPING MALL, DLF CITY, PHASE-1, GURGAON-122002, HARYANA, REPRESENTED BY ITS PROJECT MANAGER. K.SANTHOSH KUMAR. BY ADV. SRI.T.R.RAJAN RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, WALAYAR CHECK POST, WALAYAR-678 624. 2. THE INTELLIGENCE OFFICER, SQUARD NO.V, COMMERCIAL TAXES, NILAMBUR, MALAPPURAM-679 329. 3. THE POWER GRID CORPORATION OF INDIA LTD., SOUTHERN REGION TRANSMISSION SYSTEM II, CHANDRANAGAR, PALAKKAD-678 007, REPRESENTED BY ITS DY.GENERAL MANAGER. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8200 of 2011 ------------------------------- Dated this the 24th day of March, 2011. J U D G M E N T By virtue of an interim order dated 17.3.2011, this Court had directed release of detention of the goods, subject to conditions incorporated therein. It is reported that the goods were already released pursuant to such direction. I am of the view that, the writ petition can be disposed of making the interim order absolute, and directing finalisation of the enquiry. 2. The competent authority under Section 47(5) and (6) of the Kerala Value Added Tax Act, having jurisdiction in the matter, is directed to finalise the enquiry initiated pursuant to the detention effected, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 1 month from the date of release of the goods. The writ petition is disposed of accordingly. C.K.ABDUL REHIM, Judge ami/