IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH JANUARY 2011 / 20TH POUSHA 1932 WP(C).No. 759 of 2011(T) ----------------------------------- PETITIONER(S): ----------------------- CROMPTON GREAVES LIMITED, CHERUPUSHPAM BUILDINGS, 300-6, 5TH FLOOR, SHANMUGHAM ROAD, ERNAKULAM-682 031, REPRESENTED BY MR.H.SRIDHARAN, MANAGER-FINANCE. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): ------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, ALAPPUZHA, PIN-688 001. 2. M/S.KALLUVILAKATH AGENCIES, OPPOSITE DIET, KOTTARAKKARA, PIN-683 338. 3. M/S.VIJAYA AGENCIES, MARKET JUNCTION, KOTTARAKKARA, PIN-683 435. 4. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 5. THE MANAGER, CANARA BANK, 162, 163, KODAMBAKKAM HIGH ROAD, CHENNAI-600 034. 6. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. R1, R4 & R6 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 759 of 2011 --------------------------------- Dated this the 10th day of January, 2011 JUDGMENT Ext.P14 is an order through which penalty was imposed under section 47(6) of the Kerala Value Added Tax Act, to the tune of Rs.1,17,938/-. By the said order the 4th respondent had issued direction to appropriate the Bank Guarantee which was furnished by the petitioner at the time of release of the goods, and to adjust it against the amount of penalty imposed. Aggrieved by Ext.P14 the petitioner had preferred statutory appeal before the 6th respondent as evidenced from Ext.P6. Apprehension of the petitioner that, if pending disposal of the appeal the Bank Guarantee is realised, that will cause severe prejudice. Hence the petitioner seeks direction for an early disposal of the appeal and till then to restrain the respondents from realising the amount covered under the Bank Guarantee. 2. It is noticed that the amount of penalty stands fully secured by way of Bank Guarantee furnished by the petitioner. Therefore, interest of justice will be served by directing the appellate authority to have an early disposal of the appeal and WP(C).759/2011 2 till then to restrain realisation of the Bank Guarantee. 3. In the result, the writ petition is disposed of directing the 6th respondent to consider and pass orders on Ext.P16 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, realisation of the amount under Ext.P12 Bank Guarantee shall be kept in abeyance, provided the petitioner keeps the Bank Guarantee alive till such time. 5. Petitioner will produce a copy of this judgment before the respondents for proper compliance. . C.K.ABDUL REHIM,JUDGE pmn/ WP(C).759/2011 3