IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 16095 of 2011(J) ------------------------- PETITIONER : -------------------- M/S. K.P. CARS PRIVATE LIMITED, SUIT NO. 205, 2ND FLOOR, PIONEER TOWERS, SHANMUGHAM ROAD, ERNAKULAM-682031, REPRESENTED BY ITS DIRECTOR, MITESH K PATEL. BY ADVS. SRI.C.ANIL KUMAR SMT.A.K.PREETHA RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, SECRETARIAT, KERALA - 695 001. 2. INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, KOLLAM AT PUNALUR - 685 001. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 16095 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE TRADE CERTIFICATE ISSUED BY THE GOVERNMENT OF KERALA, MOTOR VEHICLES DEPARTMENT. EXT.P2 : COPY OF THE SHOW CAUSE NOTICE DATED 9.6.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).NO.16095 of 2011 --------------------------------- Dated this the 1st day of July, 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 16.6.2011, 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 ami/