IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 9TH NOVEMBER 2010 / 18TH KARTHIKA 1932 WP(C).No. 33582 of 2010(W) -------------------------- PETITIONER: ------------------ M/S. INSTRUMENT RESEARCH ASSOCIATES P.LTD., A 201-B202, BLOCK-1, KSSIDC, MULTI STORIED COMPLEX, ELECTRONIC CITY, HOSSUR ROAD, BABGALORE-560100, REPRESENTED BY ITS CHIEF ACCOUNTANT & ADMINISTRATIVE OFFICER MR.NIRANJAN DANDEY. BY ADV. SMT.K.LATHA RESPONDENTS: --------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695001. 2. INTELLEGENCE INSPECTOR, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, KASARGOD 696537. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 33582 OF 2010 ------------------------------ Dated this the 9th day of November, 2010 JUDGMENT Challenge in this Writ Petition is against the proceedings initiated under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act), and against Exts.P1 A and P1 B notices issued in this regard. 2. This Court has issued an interim order on 04.11.2010 directing release of the goods under detention on the petitioner furnishing Bank Guarantee for the value of security deposit demanded under Exts.P1 A and P1 B. In view of the said order, it is made clear that, the competent authority can finalise the enquiry proceedings as contemplated under Section 47 (5) and 47 (6) of the KVAT Act, after release of the goods. 3. Therefore the Writ Petition is disposed of directing the competent authority to finalise the enquiry after affording an opportunity of hearing to the petitioner, 2 WP(C) No. 33582/2010 as early as possible, at any rate within a period of six weeks from the date of release of the goods. C.K. ABDUL REHIM JUDGE dnc