IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 3341 of 2011(P) ------------------------- PETITIONER: --------------- M/S.EXCEL TIMBERS PVT.LTD. PETTA FEROKE CALICUT, BY MANAGING DIRECTOR V.MAMMU. BY ADV. SRI.P.RAGHUNATH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, SQUAD NO.1 COMMERCIAL TAXES, THALASSERY 670101. 2. DEPUTY COMMSSIONERATE (INT) COMMERCIAL TAXES,KOZHIKODE 673 006. 3. COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-33 SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. *********************** W.P(C) No.3341 of 2011 ***************************** Dated this the 11th day of February, 2011 JUDGMENT In the light of an interim order issued on 04.02.2011, the goods under detention were already released. Hence I am of the opinion that the Writ Petition can be disposed of directing the competent authority to finalise the enquiry at the earliest. 2. Hence the Writ Petition is disposed of directing the competent authority under Sections 47(5) and (6) of the Kerala Value Added Tax Act, 2003 (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) rtr/