IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH MARCH 2011 / 8TH CHAITHRA 1933 WP(C).No. 8823 of 2011(C) ------------------------- PETITIONER(S): --------------- M/S. ANCHERY DISTRIBUTORS, KUTTIMUKKU ROAD, RAMAVARMAPURAM, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER JOY ANCHERY. BY ADV. SRI.AUGUSTINE JOSEPH SRI.J.JULIUS SMITH SRI.K.S.ROCKEY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, FEROKE, KOZHIKODE-673 001. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR-680 001. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8823 of 2011 ------------------------------- Dated this the 29th day of March, 2011. J U D G M E N T In view of the interim order issued by this Court on 22.3.2011, the goods detained were already released. Therefore, I am of the view that, the writ petition can be disposed of directing the enquiry to be completed on an expeditious basis. 2. Therefore, the writ petition is disposed of directing the competent authority under Sections 47(5) and (6) of the Kerala Value Added Tax Act (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 1 month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, Judge ami/