IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 37281 of 2010(I) -------------------------- PETITIONER: ------------------- ST.ANTONYS TIMBER DEPOT,CHEVOOR, TRICHUR,A REGISTRED PARTNERSHIP FIRM REP.BY ITS MANAGING PARTNER, SRI BABU JOHN BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: ---------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.III COMMERCIAL TAXES, WAYANAD AT MANANTHAVADI, WAYANAD DISTRICT 2. STATE OF KERALA REP.BY SECRETARY,TAXES DEPARTMENT GOVERNMETN SECRETARIAT,TRIVANDRUM BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 37281 OF 2010 ------------------------------------- Dated this the 22nd day of December, 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). It is submitted that pursuant to an interim order issued by this Court on 15.12.2010, the goods were already released. Under such circumstances, I am of the view that the Writ Petition can be closed directing to expedite the enquiry. 2. Accordingly, the competent authority under Section 47 (5) and (6) of the KVAT Act is directed to expedite the enquiry and to finalise the same 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 dnc