IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 23RD NOVEMBER 2010 / 2ND AGRAHAYANA 1932 WP(C).No. 34783 of 2010(W) -------------------------- PETITIONER: ------------------- M/S.ALITE ASSOCIATES, BHS ROAD, THRIPUNITHURA, HAVING ITS REGISTERED OFFICE AT DOOR NO.40/9262, PULLEPADY JUNCTION, CHITTOOR ROAD, ERNAKULAM, REP.BY ITS PROPRIETOR JIMMY ELIAS, S/O.LATE C.N.ELIAS,PATTASSERIL HOUSE, BHS ROAD, THRIPUNITHURA. BY ADVS. SRI.SUNIL NAIR PALAKKAT SRI.K.N.ABHILASH SMT.R.LEELA SMT.N.K.SHEEBA RESPONDENTS: ---------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, TRIVANDRUM 695 001. 2. INTELLIGENCE OFFICER, SQUAD NO.3, MATTANCHERY, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA, HAVING ITS CAMP AT VALAYAR PIN 683 101. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34783 of 2010 --------------------------------- Dated this the 23rd day of November, 2010 JUDGMENT Detention of transport pursuant to proceedings initiated under section 47(2) of the Kerala Value Added Tax Act was under challenge in this writ petition. Pursuant to an interim order issued by this court on 19.11.2010 goods in question along with the vehicle were released to the petitioner, on the petitioner satisfying the conditions imposed therein. What remains is the finalisation of proceedings as contemplated under section 47(5) and (6). Therefore I am of the view that the writ petition can be disposed of directing the competent authority to finalise the matter expeditiously. 2. Accordingly the writ petition is disposed of directing the 2nd respondent to finalise the enquiry on the basis of the detention notices, after affording an opportunity of hearing to the petitioner, at the earliest possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment . C.K.ABDUL REHIM,JUDGE pmn/ WP(C).35546/2010 2