IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 15TH JUNE 2011 / 25TH JYAISHTA 1933 WP(C).No. 15316 of 2011(L) --------------------------------- PETITIONER(S): ------------------- GEORGE & COMPANY, REPRESENTED BY ITS MANAGING PARTNER A.G. BIJU, NEAR HEART HOSPITAL, SAKTHAN THAMPURAN NAGAR, TRICHUR - 680 001. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): -------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA, MANJESWAR. 2. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, BANGARA MANJESWAR. 3. ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, TRICHUR - 680 001. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.15316/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ANNUAL RETURN FOR THE PERIOD 2009-10 (KVAT). P1(a):COPY OF THE ANNUAL RETURN FOR THE PERIOD 2010-11 (KVAT). P2: COPY OF THE INVOICE NO.11103625 ISSUED BY THE J.S.W. STEELS LTD., TARAPUR, MAHARASHTRA. P3: COPY OF THE INVOICE NO.11103626 ISSUED BY THE J.S.W. STEELS LTD., TARAPUR, MAHARASHTRA. P4: COPY OF THE INVOICE UNDER SECTION 47 (2) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT. P5: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT. P6: COPY OF THE INTERIM ORDER IN WPC.NO.14566/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.15316 of 2011 ------------------------------------------- Dated this the 15th day of June, 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 7.6.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of the enquiry proceedings, on an early basis. 2. 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. okb