IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH MAY 2010 / 16TH VAISAKHA 1932 WP(C).No. 14370 of 2010(U) -------------------------- PETITIONER(S): --------------- M/S.JOTUN INDIA PVT.LTD., 204, 205, ASCOT CENTRE, SAHAR ROAD, ANDHERI EAST, MUMBAI, REPRESENTED BY ITS FINANCE MANAGER, SRI.VIJAY BHATT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN SRI.T.G.ABHILASH SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PALAKKAD. 2. KERALA VALUE ADDED TAX, APPELLATE TRIBUNAL, PALAKKAD. GOVERNMENT PLEADER SRI.MOHAMMED RAFEEK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.14370 OF 2010 ------------------------------ Dated this the 6th day of May, 2010 J U D G M E N T ---------------------- 1. Aggrieved by order imposing penalty issued under Section 47 of the Kerala Value Added Tax Act, 2003 (KVAT Act), which is confirmed by the first Appellate Authority, the petitioner had preferred second appeal before the 2nd respondent Tribunal, as evidenced from Ext.P3. The petitioner had also preferred Ext.P4 petition seeking stay of realisation of the amount till the disposal of the appeal. The goods which were detained pursuant to the proceedings initiated under Section 47 is now kept in custody of the 1st respondent. During the pendency of the first appeal, this court through Ext.P5 Judgment has directed to keep realisation of the amounts of penalty, on condition of the 1st respondent keeping the goods intact. Since the goods are kept in safe custody of the 1st respondent, I am of the opinion that interest of justice will be served by issuing direction to the 2nd respondent to dispose of the appeal on an early basis. 2. Under the above circumstances the 2nd W.P.(C).14370/2010-U -2- respondent is directed to consider and pass orders on Ext.P3 appeal after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 3. Realisation of the amounts covered under Ext.P1 shall be kept in abeyance till then, and the 1st respondent will ensure safe custody of the goods, which can be appropriated subject to orders which will be passed by the 2nd respondent Tribunal. 4. The petitioner shall produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb