IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 16489 of 2011(I) -------------------------- PETITIONER(S): --------------- DLF PROJECT LIMITED, 29/288, STERLING APARTMENTS, JANATHA ROAD, VYTTILA, KOCHI-19, REPRESENTED BY ITS AUTHORISED SIGNATORY ASSISTANT MANAGER, FINANCE & ACCOUNTS, BENNYCHAN K.THOMAS. BY ADV. SRI.B.PRAMOD RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MUTHANGA, WYNAD - 613121. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, MUTHANGA, WYNAD- 613121. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, WYNAD AT KALPETTA - 613121. 4. THE INSPECTING ASSISTANT COMMISSIONER, O/O. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WYNAD. 5. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WYNAD - 613121. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16489 of 2011(I) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNDER THE KERALA VALUE ADDED TAX ACT EXT.P2: COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNDER THE CENTRAL SALE (REGISTRATION AND TURNOVER) RULES WITH THE LIST OF ITEMS EXT.P3: COPY OF THE INVOICE NO.698 DTD.31.5.2011 EXT.P4: COPY OF THE INVOICE NO.699 DTD.31.5.2011 EXT.P5: COPY OF THE NOTICE U/S.47(3) OF KVAT ACT NO.OR197/11-12 DTD.5.6.2011 EXT.P6: COPY OF THE NOTICE U/S.47(2) OF KVAT ACT NO.OR 198/11-12 DTD.5.6.2011 EXT.P7: COPY OF THE NOTICE U/S.47(2) OF KVAT ACT NO.OR199/11-12 DTD.5.6.2011 EXT.P8: COPY OF THE NOTICE U/S.47(2) OF KVAT ACT NO.VCR 103/11-12 DTD.14.6.2011 EXT.P9: COPY OF THE REPRESENTATION DTD.14.6.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.16489 of 2011-I ---------------------------------------- Dated this the 29th day of June, 2011. J U D G M E N T Challenge in this writ petition is against detention of goods pursuant to 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 21.6.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of enquiry proceedings, on an early basis. 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 ab