IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 WP(C).No. 3153 of 2011(T) ------------------------------------- PETITIONER: ------------------- VOIM NETWORKS LIMITED, (FORMERLY KNOWN AS M/S. WIRELESS TT INFO SERVICE) 5TH FLOOR, SL PLAZA, PALARIVATTOM, KOCHI -682 025. BY ADV. SRI.A.KUMAR. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER ,SQUAD NO.VIII, COMMERCIAL TAXES, ERNAKULAM -682 016. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM- 682 016. 3. THE MANAGER CORPORATION BANK INDUSTRIAL FINANCE BRANCH, 104/BHARATH HOUSE, MUMBAI SAMCHAR MARG, FORT, MUMBAI- 400 023. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3153 of 2011 --------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Aggrieved by Ext.P2 order imposing penalty under section 47(6) of the KVAT Act, petitioner had preferred Ext.P3 appeal before the 2nd respondent. It is submitted that when the proceedings under section 47(2) was initiated, the petitioner had furnished Bank guarantee for the amount of security deposit demanded, in order to get release the goods detained. Therefore amount covered under Ext.P2 now stands secured through Bank Guarantee. Grievance of the petitioner is that without considering pendency of the appeal steps has now been initiated by the 1st respondent to realise the Bank Guarantee, as per Ext.P5 notice issued to the Bank concerned . Hence the petitioner seeks direction to dispose of the appeal and till then to restrain realisation of the Bank Guarantee. 2. Considering the fact that the appeal is pending disposal before the 2nd respondent and also considering the fact that the amount stands secured through Bank guarantee, I am of WP(C) .3153/2011 2 the view that the writ petition can be disposed of directing the appellate authority to have an early disposal of the appeal. 3. Therefore the writ petition is disposed of directing the 2nd respondent 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 two months from the date of receipt of a copy of this judgment. Till such time the appeal is disposed of, realisation of the Bank guarantee furnished by the petitioner shall be kept in abeyance provided the petitioner keeps the Bank guarantee alive till then. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3153/2011 3