IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH JUNE 2011 / 7TH ASHADHA 1933 WP(C).No. 16521 of 2011(M) ----------------------------------------- PETITIONER(S): -------------------------- M/S. TYPICAL SUPPLIERS, PANNIKKODE.P.O, MUKKAM - 673 602, REP. BY ITS PROPRIETOR, K. SADHIKALI. BY ADVS. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, MALAPPURAM. - 676 505. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, KOZHIKODE - 673 001. R1 & R2 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.16521/2011 M APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE NO.423 DTD. 18/06/2011 ISSUED BY THE PETITIONER. P2: COPY OF FOREST PASS IN FORM III DTD. 18/06/2011 ISSUED BY THE FOREST RANGE OFFICER, KANNAVAM RANGE. P3: COPY OF DELIVERY NOTE IN FORM NO.15 DTD. 18/06/2011. P4: COPY OF NOTICE IN FORM NO.17 A DTD. 19/06/2011 ISSUED BY THE FIRST RESPONDENT. P5: COPY OF THE ANNUAL RETURN SUBMITTED BEFORE THE SECOND RESPONDENT FOR 2009-10. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16521 of 2011 --------------------------------- Dated this the 28th day of June, 2011 JUDGMENT Challenge in this writ petition is against the 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 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 pmn/ WP(C) .17320/2011 2