IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 9451 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------ M/S.RASNA PRIVATE LIMITED, 20/5, POST OFFICE ROAD, YELACHENAHALLY, JP NAGAR POST, BANGALORE-560 078, HAVING ITS OFFICE AT 45/456B KADAIKATH (H), VADUTHALA P.O., COCHIN-680 023 REP. BY K.R.SURESH, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR-678 624. 2. M/S.AKSHAYA ENTERPRISES, 43-280 CITIZEN ROAD, AYYAPPAN KAVU, COCHIN-682 018. 3. M/S.C.J.T.STORES, OPP.N.S.S.H.S.S, KUNNAMATHANAM P.O., THIRUVALLA, THIRUVALLA-689 581. BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.9451 of 2011 ------------------------------------------- Dated this the 4th day of April, 2011 J U D G M E N T ---------------------- Challenge in this writ petition is against detention of goods pursuant to the proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act (KVAT Act). By virtue of an interim order issued by this Court on 25.3.2011 the detained goods were already released. Hence 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) of the KVAT Act, having jurisdiction over the matter, 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