IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH MARCH 2011 / 16TH PHALGUNA 1932 WP(C).No. 6213 of 2011(B) -------------------------------------- PETITIONER(S): ----------------------- GEORGE AND SONS,SULTHAN CHAMBERS, PARAMARA ROAD,COCHIN-682018,REPRESENTED BY KOSHY GEORGE,PARTNER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. INTELLIGENCE INSPECTOR,SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.PIN- 682 015 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM,PIN-695 001. R1 & R2 BY SENIOR GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 6213 of 2011 --------------------------------- Dated this the 7th day of March, 2011 JUDGMENT 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 28.2.2011 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 pmn/ WP(C) 2