IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 16390 of 2011(W) --------------------------------------- PETITIONER: ------------------- EUREKA FORBERS LTD., DOOR NO.32/1787,A 5, TUTUS TOWERS,NH BYE PASS ROAD,PADIVATTOM, COCHIN-24,REPRESENTED BY ITS ASSISTANT OFFICER (ACCOUNTS),K.K.HARIHARASUNDARAM. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE-II,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM,COCHIN- 682 015. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.I, MATTANCHERRY AT ALUVA, PIN-683 101. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16390/2011-W: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE R.1. UNDER KVAT ACT DT. 07/02/2008. EXT.P.2: COPY OF THE INVOICE NO.0111100405, DTD. 14/06/2011 ACCOMPANIED WITH THE CONSIGNMENT. EXT.P.3: COPY OF THE NOTICE ISSUED BY THE R.2. UNDER SECTION 47(2) DTD. 15/06/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.16390 of 2011 --------------------------------- Dated this the 27th day of June, 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 17.6.2011, the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of the enquiry proceedings, on an early basis. 2. 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 ami/