IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH FEBRUARY 2011 / 5TH PHALGUNA 1932 WP(C).No. 5132 of 2011(N) --------------------------------------- PETITIONER(S): ------------------------- M.KAJA HUSSAIN, PARTNER, KING STAR GRANITES & TILES, IX/810, MANGALATHAN CHALLA, PAMPAM PALLAM.P.O., PALAKKAD DIST. S/O. MUHAMMED.TIN:32090699351 C BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 004. 2. THE INTELLIGENCE OFFICER, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 004. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO THE GOVERNMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4. THE SALE TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES DEPARTMENT, PALAKKAD - 678 004. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.5132 of 2011 ------------------------------------------- Dated this the 24th day of February, 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 18.2.2011 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