IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 3547 of 2011(P) ------------------------- PETITIONER: --------------- B.K.RAPPAI, BRAHMAKULAM THEATRE, KANJANY JN., THRISSUR, PIN-680 612. BY ADV. SMT.S.K.DEVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA MANJESHWAR BANGARE P.O., KARNATAKA STATE. 2. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT,TRIVANDRUM MAIN P.O THIRUVANANTHAPURAM, PIN-695001. SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. *********************** W.P(C) No.3547 of 2011 ***************************** Dated this the 11th day of February, 2011 JUDGMENT In the light of an interim order issued on 03.02.2011, the goods under detention were already released. Hence I am of the opinion that the Writ Petition can be disposed of directing the competent authority to finalise the enquiry at the earliest. 2. Hence the Writ Petition is disposed of directing the competent authority under Sections 47(5) and (6) of the Kerala Value Added Tax Act, 2003 (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) rtr/