IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 38686 of 2010(I) --------------------------------- PETITIONER(S): ------------------- M/S. JAIHIND PROJECTS LIMITED, 1/275, THOTTAKKATTUKARA, ALUVA, REPRESENTED BY ITS CHIEF OPERATING OFFICER, ME.LALLAN PANDEY THROUGH ITS POWER OF ATTORNEY HOLDER MR. VASHIST LALLAN PANDEY. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38686 of 2010 ------------------------------------------- Dated this the 6th 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). By virtue of an interim order issued by this court on 28.12.2010, the detained goods were already released. Therefore, I am of the view that the writ petition can be disposed of directing finalisation of the enquiry proceedings. 2. Hence 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