IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 36805 of 2010(A) -------------------------- PETITIONER: ------------------- H & R JOHNSON (INDIA), A DIVISION OF PRISM CEMENT LIMITED, WINDSOR, 7TH FLOOR, CST ROAD, SANTACRUZ (E), MUMBAI-400 098, REPRESENTED BY MR.M.V.UNNIKRISHNAN AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT: -------------------- INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 36805 OF 2010 ------------------------------ Dated this the 21st day of December, 2010 JUDGMENT Challenge in this Writ Petition is against proceedings initiated under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). By virtue of an interim order dated 10.12.2010, the goods under detention was already released. Under such circumstances, 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) to expedite the enquiry and to finalise the same 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 dnc