IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH FEBRUARY 2011 / 20TH MAGHA 1932 WP(C).No. 3514 of 2011(L) -------------------------------- PETITIONER(S): ------------------- M.SYED ALI MANAGING PARTNER, M/S.ESSAR TRADE LINKS, ESSAR BUILDINGS, EANCHAKKAL, BYE-PASS ROAD, VALLAKADAVU POST, THIRUVANANTHAPURAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.1, COMMERCIAL TAXES ERNAKULAM 683 104. 2. THE INTELLIGENCE OFFICER SQUAD NO.1, COMMERCIAL TAXES ERNAKULAM 683 104. 3. THE COMMERCIAL TAX OFFICER COMMERCIAL TAX CHECK POST, WALAYAR 678 624. 4. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, WALAYAR 678 624. 5. THE GOVERNMENT OF KERALA REPRESENTED BY SECRETARY TO THE GOVERNMENT DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.3514 of 2011 ------------------------------------------- Dated this the 9th day of February, 2011 J U D G M E N T ---------------------- It is reported that pursuant to an interim order dt.4.2.2011 the detention in question was already released. Under such circumstances I am of the view that the writ petition can be disposed of directing finalisation of the enquiry as contemplated under Section 47 of the KVAT Act, on an early basis. 2. Therefore the writ petition is disposed of directing the competent authority under Section 47(5) & (6) of the KVAT Act 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