IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST JUNE 2011 / 11TH JYAISHTA 1933 WP(C).No. 13753 of 2011(T) --------------------------------------- PETITIONER(S): ------------------------ M/S. AMY PHILIPS CONCERN, MAREENA BUILDING, RAVIPURAM, ERNAKULAM-682 001, REP. BY ITS MANAGING PARTNER, PHILIP THOMAS. BY ADV. SRI.BIJU HARIHARAN RESPONDENT(S): ----------------------- 1. ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ALAPPUZHA-688 001. 2. STATE OF KERALA, REPRESENTED BY FINANCE SECRETARY, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 & R2 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.13753 of 2011 ------------------------------------------- Dated this the 1st 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 24.5.2011 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