IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 16710 of 2011(K) -------------------------- PETITIONER: --------------- M/S H & R JOHNSON (INDIA)(A DIVISION OF PRISM CEMENT LTD), XLI/580,KRISHNA NIVAS, ADVOCATE EASWER IYER ROAD,COCHIN-682025, REPRESENTED BY SREERAMAKRISHNAN,DEPUTY MANAGER, REGIONAL ACCOUNTS. BY ADV. SMT.K.LATHA RESPONDENTS: --------------- 1. THE STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM. PIN.695001 2. THE ASST.COMMISSIONER,SPECIAL CIRCLE I, ERNAKULAM.PIN. 682031 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),O/O. THE INSPECTING ASSISTANT COMMISSIONER(INTELLIGENCE),DEPARTMENT OF COMMERCIAL TAXES,THRISSUR. PIN.680001 MR. V.K. SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16710 of 2011(K) APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- EX-P1:- THE TRUE COPY OF THE SAID TAX INVOICE NO.9811230501 DT.31.5.11 ISSUED BY THE PETITIONER TO MR.KANNAN, CONTRACTOR, THALASSERRY. EX-P2:- THE TRUE COPY OF THE CHEQUE NO.296771 OF MALABAR GRAMIN BANK DATED 14.6.11 AND THE BANK DEPOSIT SLIP COPY SHOWING THIS CHEQUE DEPOSIT ONLY ON 16.6.11 EX-P3:- THE TRUE COPY OF THE DETENTION NOTICE NO.VCR/IV/214/11-12 UNDER SECTION 47(2) OF THE KVAT ACT DT.16.6.11 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EX-P4:- TRUE COPY OF THE OF LR. OF R.M.TRANSPORTS. //TRUE COPY// PA TO JUDGE. C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.16710 of 2011 --------------------------------- Dated this the 1st day of July, 2011 J U D G M E N T Challenge in this writ petition is against detention of goods effected 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 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 ami/