IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 7223 of 2011(C) -------------------------------------- PETITIONER(S): ------------------------ MISS.D.K. MITHU, PROPRIETRIX, M/S. TOP TOP, 9/288, BEACH ROAD, CALICUT - 673 032. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.695 001 2. M/S. AL MAKDHOOM TRADING CO., ROOM NO. 936, PLOT NO.14-B, GROHITAM BUILDINGS, 9TH FLOOR, OPP. DANA BUNDER, VASHI, NAVI MUMBAI - 400 705. 3. INTELLIGENCE INSPECTOR, SQUAD NO.IV, ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-14. R1 & R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7223 of 2011 ------------------------------------------- Dated this the 22nd day of March, 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 9.3.2011 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