IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 38369 of 2010(U) ---------------------------------------- PETITIONER(S): ------------------------ JYOTHY LABORATORIES LIMITED, KOLAGAPPARA P.O., SULTANS BATTERY, WAYANAD DISTRICT, REPRESENTED BY ITS SENIOR OFFICER (ACCOUNTS) T.V. TILAKAN. BY ADV. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.I, EDAPPALLY, ERNAKULAM, PIN-682 025. 2. ASST. COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE I, THRISSUR, PIN-692 012. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38369 of 2010 ------------------------------------------- Dated this the 4th day of January, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is against detention of goods and proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Consequent to an interim order issued by this court on 23.12.2010, the goods in question were already released. Hence I am of the opinion that the writ petition can be disposed of directing the competent authority to finalise the enquiry proceedings on an early basis. 2. Therefore the writ petition is disposed of directing the competent authority having jurisdiction in the matter under Section 47 (5) & (6) of the Act, to expedite the enquiry proceedings 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. okb