IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 7938 of 2011(N) -------------------------------------- PETITIONER(S): ------------------------ V.G.SARAF & SONS,(DIVISION OF FARAS INFO-TECHS PVT.LTD.)38/1809,M.G.ROAD,ERNAKULAM, COCHIN-16, REP.BY ITS DIRECTOR AVINASH V.SARAF. BY ADV. SRI.R.MURALEEDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, KVAT-SPECIAL CIRCLE-11, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM,COCHIN-682 015. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.111 DEPARTMENT OF COMMERCIAL TAXES,THRISSUR, AT MINI CIVIL STATION, IRINJALAKKUDA,CAMP AT SANTHIPURAM, KODUNGALLUR.PIN- 686 088 3. THE ASSISTANT COMMISSIONER(INTELLIGENCE) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR.686 046 R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7938 of 2011 ------------------------------------------- Dated this the 22nd day of March, 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 15.3.2011 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. okb