IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH OCTOBER 2010 / 16TH ASWINA 1932 WP(C).No. 30312 of 2010(L) ---------------------------------------- PETITIONER(S): ------------------------ 1. M/S.E.V. MATHAI & SONS, KOTHAMANGALAM RUBBER DEALER, REPRESENTED BY ITS MANAGING PARTNER JOSE MATHEW, EDAKKATTUKUDIYIL, KOTHAMANGALAM. 2. JOSE MATHEW, EDAKKATTUKUDIYIL HOUSE, KOTHAMANGALAM. BY ADV. SRI.MOHAN JACOB GEORGE, SMT.P.V.PARVATHI, SMT.REENA THOMAS, SRI.L.RAM MOHAN. RESPONDENT(S): --------------------------- 1. DEPARTMENT OF COMMERCIAL TAXES, IDUKKI, KATTAPPANA, REPRESENTED BY ITS INTELLIGENCE OFFICER, SQUAD NO.1., 685 508. 2. INTELLIGENCE OFFICER, SQUAD NO.1., DEPARTMENT OF COMMERCIAL TAXES, IDUKKI, KATTAPPANA – 685 508. 3. SUB INSPECTOR OF POLICE, THODUPUZHA POLICE STATION, 685 584. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 30312 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 8th day of October, 2010 JUDGMENT It is submitted that in view of the interim order passed by this Court on 1-10-2010, the goods as well as the vehicle, which was detained pursuant to Ext.P4 notice, has already been released. What remains is finalization of enquiry, as contemplated under section 47 of the the Kerala Value Added Tax Act, 2003. 2. Under the above circumstances, the writ petition is disposed of directing the competent authority to finalize the enquiry, after affording an opportunity of hearing to the petitioners, 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. mn.