IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 37113 of 2010(L)
1. O.A.VINCENT, O.V.TRADERS, RUBBER &
... Petitioner
Vs
1. INTELLIGENCE INSPECTOR, SQUAD NO.11,
... Respondent
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :22/12/2010
O R D E R
C.K. ABDUL REHIM, J
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WP(C) NO. 37113 OF 2010
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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 the interim order issued by this Court on
14.12.2010, the detention has already released. Therefore I
am of the view that the Writ Petition can be disposed of
directing the competent authority to finalise the enquiry on
an early basis.
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