IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 125 of 2011(M) ------------------------ PETITIONER(S): --------------- 1. GEORGE THOMAS, PROPRIETO OF TONY WOOD INDUSTRIES, HEAD OFFICE AT AZHIYEDATHECHIRA, ALUMTHURUTHY.P.O, THIRUVALLA - 689 113. 2. RASHMIN V. RAJA, PROPRIETOR OF VEN WOOD INDUSTRIES, 701 INDER PALACE, DEVIDAS CROSS LANE, MUMBAI - 400 092. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY, KOCHI -24. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.125 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT Challenge in this writ petition is against proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act 2003 (KVAT Act). Pursuant to an interim order issued on 5.1.2011, the goods under detention was already released. Hence I am of the view that the writ petition can be disposed of directing finalization of the enquiry on an expeditious basis. Accordingly, the writ petition is disposed of directing the competent authority having jurisdiction under Section 47(5)&(6) to finalize the enquiry, after affording an opportunity to 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 pm