IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 9048 of 2011(E) ------------------------- PETITIONER: ------------------- V.S.PRATHAPAN, S/O.VASUDEVAN, AGED 49 YEARS, R/AT NANDANAM KALLUVETTAN KUZHI, MUTHAYIL MURI, MANKODE VILLAGE, KOTTARAKKARA TALUK. BY ADV. SRI.P.K.RAMKUMAR RESPONDENT -------------------- INTELLIGENCE OFFICER, COMMERCIAL TAXES DEPAPRTMENT, SQUAD NO.11, ALAPPUZHA, CAMP AT KAYAMKULAM 690 502. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.9048 of 2011 ------------------------------------------- Dated this the 30th day of March, 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 23.3.2011 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. okb