IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST MAY 2011 / 10TH JYAISHTA 1933 WP(C).No. 13747 of 2011(P) -------------------------- PETITIONER(S): --------------- M/S.CEARS EXPORTS PVT. LTD., CHALAPPURAM BUILDING, MULANTHURUTHY-682314, REP. BY ITS MANAGER GOPI M.R. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, SPECIAL CIRCLE-III, ERNAKULAM – 682 016. 2. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA – 688 001. 3. THE STATE OF KERALA, REP. BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM – 695 001. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.13747 of 2011-P ---------------------------------------- Dated this the 31st day of May, 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 23.5.2011 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