IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH FEBRUARY 2011 / 20TH MAGHA 1932 WP(C).No. 4041 of 2011(E) ------------------------- PETITIONER: ------------------ M/S.AASHA LEVIN LIGHTING SYSTEMS PVT. LTD, C-3105, JAWAHARLAL NEHRU STADIUM, KALOOR, COCHIN, A PRIVATE LIMITED COMPANY, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.RAKESH RAMACHANDRAN. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 2. THE INSPECTING ASSISTANT COMMISSIONER, (INTE.), COMMERCIAL TAXES, ERNAKULAM. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.4041 of 2011-E. = = = = = = = = = = = = Dated this the 9th February, 2011. J U D G M E N T Challenge is against the proceedings initiated under Section 47(2) of the Kerala Value Added Tax on issuing Ext.P1 notice. According to the petitioner, the goods in question was returned by the consignee at Karur in Tamil Nadu State through Ext.P4 letter. But, the reason for detention mentioned is that the petitioner is not a registered dealer and it is noted that in Ext.P4 the reason for return of the goods is not mentioned. Suspecting the genuineness of the transport, security deposit was demanded. 2. Counsel for the petitioner submitted that the goods were detained since 3.2.2011 onwards and he will be satisfied that if a direction is issued to expedite and finalise the enquiry contemplated under Sec.47(5). 3. Therefore, the writ petition is disposed of WP(C).No.4041 of 2011-E. 2 directing the first respondent to handover the seized goods along with the vehicle under Sec.47(5) & (6) of the Act, forthwith, and the competent authority will finalise the proceeding at the earliest possible, at any rate within a period of two weeks from the date of receipt of a copy of this Judgment. C.K.ABDUL REHIM, (Judge) Kvs/-