IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 25TH MAY 2010 / 4TH JYAISHTA 1932 WP(C).No. 14459 of 2010(F) -------------------------- PETITIONER(S): --------------- P.H.METALS, MARKET ROAD, ERNAKULAM HAVING IRS BRANCH AT VYTTILA, ERNAKULAM, REP. BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 14459 OF 2010 -------------------------------------------- Dated this the 25th day of May, 2010 JUDGMENT The learned counsel for the petitioner submits that, pursuant to the interim order passed by this Court on 06.05.2010, the goods detained as per Ext.P3 notice issued under Section 47 (2) of the Kerala Value Added Tax Act have been released by the respondents. In the said circumstance, no further orders are necessary. However, this will not preclude the adjudication proceedings and the same, if any, could be finalized in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is dismissed as infructuous. P.R.RAMACHANDRA MENON JUDGE dnc