IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 37525 of 2010(M) ---------------------------------------- PETITIONER(S): ----------------------- M/S.ST.JOSEPH WOOD PRODUCTS, KOOLIVAYAL P.O., MANANTHAVADY, WAYANAD DISTRICT, REP. BY ITS MANAGING PARTNER SHIBU JOSEPH. BY ADV. SRI.P.N.D. NAMBOOTHIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, KOLLAM-691021. 2. THE INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, KOLLAM-691021. 3. THE COMMERCIAL TAX OFFICER, MANANTHAVADY, WAYANAD-670645. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K. ABDUL REHIM, J. --------------------------------------- WP(C) No. 37525 of 2010 ---------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T --------------------- Challenge in this writ petition is against the notice issued under Section 47(2) of the Kerala Value Added Tax Act. Pursuant to an interim order issued by this Court on 17.12.2010, the goods detained were released on the petitioner furnishing bank guarantee for the value demanded thereunder. 2. Under such circumstance, I am of the view that the writ petition can be disposed of directing the competent authority to finalise the enquiry on an early basis. 3. Accordingly, the writ petition is disposed of directing the competent authority to finalise the enquiry after affording an opportunity of hearing WP(C) No. 37525 of 2010 2 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. rkc