IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 9776 of 2011(V) ------------------------- PETITIONER(S): --------------- E.J.DAVIS, PROPRIETOR, KALAMASSERY TOURIST HOME, PRIEMIER JUNCTION, KALAMASSERY, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, MATTANCHERY AT KARUKUTTY-683 572. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, COMMERCIAL TAXES, KALAMASSERY. 3. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, MATTANCHERY AT KARUKUTTY-683 572. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 9776 of 2011 --------------------------------- Dated this the 7th day of April, 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 29.3.2011, 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/