IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH FEBRUARY 2011 / 21ST MAGHA 1932 WP(C).No. 3687 of 2011(I) ------------------------- PETITIONER:- ------------------ M/S.BELLA IMPORTS 1/MMC, 10-27 SPINNING MILL ROAD, EAST PALLOOR, P.O.CHOKLI MAHE, PUDUCHERY, REPRESENTED BY ITS PROPRIETOR, NOUSHAD A.K. BY ADV. SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN RESPONDENTS:- --------------------- 1. THE COMMERCIAL TAX INSPECTOR C.T.C.P.KUNHIPPALLY, P.O.CHAMBALA, PIN - 673 309. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.3687 of 2011-I. = = = = = = = = = = = = Dated this the 10th February, 2011. J U D G M E N T By virtue of an interim order issued on 4.2.2011, the goods under detention had already released. Therefore, I am of the view that the writ petition can be disposed of directing the competent authority to finalise the proceedings. 2. Therefore, the writ petition is disposed of directing the competent authority under Section 47(5) & (6) of the Kerala Value Added Tax Act, having jurisdiction on 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) Kvs/-