IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 19TH JANUARY 2011 / 29TH POUSHA 1932 WP(C).No. 380 of 2011(V) ------------------------------- PETITIONER(S): ------------------- WRIGLEY INDIA (P) LTD., SREEPADAMAM, 4/500 P, P.V.SREEDHARAN ROAD, KUMABALAM, REPRESENTED BY ITS AUTHORISED SIGNATORY MANIKYAN.K. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): -------------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.II, DEPT. OF COMMERCIAL TAXES, PATHANAMTHITTA-689645. 2. THE ASST. COMMISSIONER(ASSMT) SPL. CIRCLE III, DEPT. OF COMMERCIAL TAXES, ERNAKULAM,KOCHI-682015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.380 of 2011 ------------------------------------------- Dated this the 19th day of January, 2011 J U D G M E N T ---------------------- The issue involved in this writ petition pertains to detention of goods on invoking Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). By virtue of an interim order issued by this court on 6.1.2011, it is reported that the goods detained along with vehicle, was already released. 2. Under the above circumstances I am of the view that the writ petition can be disposed of directing the competent authority to finalise the enquiry at the earliest. 3. 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 finalise the enquiry proceedings 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