JUDGMENT The Writ Petition was filed challenging the proceedings initiated under section 47(2) of the Kerala Valuation of Tax Act (KVAT) and CST Act. By virtue of interim order issued on 24.5.11, the detention has already been released. Therefore, I am of the view that the Writ Petition can be disposed of directing the finalisation of the enquiry on an early basis. Accordingly, this 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 the petitioner at any rate within one month from the date of receipt of a copy of this Judgment.