IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 10081 of 2011(I) -------------------------- PETITIONER(S): --------------- 1. M/S. KERALA ASSAY AND HALLMARKETING CENTRE PVT. LTD., P.V. TOWER, T.B. ROAD, PALAKKAD, REPRESENTED BY GEETHA JOSEM, DIRECTOR. 2. A.V. ANTO, S/O. A.J. VARGHESE, ALUKKA HOUSE, AVENUR ROAD, THRISSUR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10081 of 2011-I ---------------------------------------- Dated this the 11th day of April, 2011. J U D G M E N T Challenge in this writ petition is against detention of goods pursuant to 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 31.3.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of enquiry proceedings, on an early basis. 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 ab