IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 37771 of 2010(V) -------------------------- PETITIONER(S): --------------- M/S.SPANISO STUDIO, DOOR NO.6/1106, TRIDENT COMPLEX, CHEROOTY ROAD, CALICUT-673 032. REPRESENTED BY ITS MANAGING PARTNER SMT.NISH K. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.1, WEST FORT P.O, THRISSUR-680 003. BY ADV.SRI.C.K.GOVINDAN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37771 of 2010-V ---------------------------------------- Dated this the 6th day of January, 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 21.12.2010 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. 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