IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 36 of 2011(D) ----------------------- PETITIONER(S): --------------- SAM VALSAN SAM, S/O.K.C.SAMUEL,AGED 52 YEARS,12 D, JAINS CHARRING CORSS, KALOOR KATHRIKADAVU ROAD, KATRIKADAVU, KALOOR, ERNAKULAM-682017 BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST DEPARTMENT OF COMMERCIAL TAX, WALAYAR-678624 2. THE COMMERCIAL TAX OFFICER, THE COMMERCIAL TAX OFFICE COMMERCIAL TAX CHECK POST,WALAYAR-678624 3. THE COMMISSIONER, COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAX,TRIVANDRUM-695001 4. STATE OF KERALA, REP.BY ITS SECRETARY TO GOVT.OF KERALA, SECRETARIAT, TRIVANDRUM-695001 SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.36 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT Challenge in this writ petition is against proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act 2003 (KVAT Act). Pursuant to an interim order issue on 3.1.2011, the goods under detention was already released. Hence I am of the view that the writ petition can be disposed of directing finalization of the enquiry on an expeditious basis. Accordingly, the writ petition is disposed of directing the competent authority having jurisdiction under Section 47(5)&(6) to finalize the enquiry, after affording an opportunity to hearing 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 pm