IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WP(C).No. 9788 of 2011(W) --------------------------------- PETITIONER(S): ------------------- M/S.HINDUSTAN LUBRICANTS CO.(P) LTD., PLOT NO.53, INDUSTRIAL DEVELOPMENT AREA, MUPPATHADAM, ALUVA, REP. BY ITS DIRECTOR SIYAM BASHEER, S/O.MUHAMMED BASHEER, AGED 32 YEARS, FLAT NO.A9, INFRA HILOCK, PARINJATHAM ROAD, PATHADIPPALAM, EDAPPALLY. BY ADVS. SRI.FRANKUR D.JAYAN SMT.BOBY M.SEKHAR RESPONDENT(S): -------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.9788 of 2011 --------------------------------- Dated this the 12th day of April, 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 29.3.2011 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, 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/