IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WP(C).No. 8528 of 2011(M) ------------------------- PETITIONER(S): --------------- MAQUET MEDICAL INDIA PVT. LTD., 131, IST FLOOR, 7TH MAIN ROAD, 4TH BLOCK, JAYANAGAR, BANGALORE - 560 011, REPRESENTED BY PRABHAT RASTOGI, CHIEF FINANCIAL OFFICER. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA. 2. MEDICUITS INC., PONNAMBALAM COMPLEX, KUMARAPURAM, MEDICAL COLLEGE.P.O, THIRUVANANTHAPURAM - 695 011. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8528 of 2011-M ---------------------------------------- Dated this the 12th day of April, 2011. J U D G M E N T Challenge in this writ petition is against 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 22.3.2011 the detained goods were already released. Hence I am of the view that the writ petition can be disposed of directing finalisation of enquiry proceedings, on an early basis. 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 ab