IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).NO. 38357 OF 2010(T) --------------------------------------- PETITIONER(S): ----------------------- M/S. PREESA FOODS & SPICES (INDIA) PVT. LTD., 10/330, VALLYAKULANGARA ROAD, KANNIYAMPURAM (P.O.), OTTAPPALAM, PALAKKAD-679 104. REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. A.S. SREEJITH. BY ADV. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.III THRISSUR, DEPARTMENT OF COMMERCIAL TAXES, AT MINI CIVIL STATION, IRINJALAKUDA-680 125. 2. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38357 of 2010 ------------------------------------------- Dated this the 4th day of January, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is against detention of goods and consequent proceedings initiated under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). By virtue of an interim order issued on 23.12.2010 the goods in question has already been released on the petitioner furnishing Bank Guarantee. 2. Under the above circumstances I am of the opinion that the writ petition can be disposed of directing the respondents to finalise the enquiry proceedings on an early basis. 3. Therefore the writ petition is disposed of directing the competent authority having jurisdiction under Section 47(5) & (6) of the Act to finalise the enquiry, 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. okb