IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND JUNE 2011 / 12TH JYAISHTA 1933 WP(C).No. 11877 of 2011(H) ---------------------------------------- PETITIONER(S): ----------------------- SUKU P.N., PROPRIETOR, M/S.SURYA INDUSTRIES, IV/868 A, MCH ROAD, MARADU, KOCHI-682 004. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, ALAPPUZHA-688 011. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IIND CIRCLE, THRIPUNITHURA-682 304. 3. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.11877 of 2011 ------------------------------------------- Dated this the 2nd day of June, 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 12.4.2011 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