IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).NO. 18619 OF 2011(B) --------------------------------------- PETITIONER(S): ----------------------- 1. M/S.NATIONAL TRADES AND AGENCIES, NTA CHAMBERS, HINA HOUSE, P.B.NO.649, W ISLAND, KOCHI-682 003, REPRESENTED BY ITS PARTNER P.A. GEORGE XAVIER. 2. OEN INDIA LIMITED, REGISTERED OFFICE VYTTILA, P.B.NO.1952, COCHIN-682 019, REPRESENTED BY ITS LOGISTICS OFFICER SIPPY GEORGE. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH. RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, EDAPALLY, ERNAKULAM- 682 020. 4. BANK OF INDIA, M.G. ROAD BRANCH, COLLIS ESTATE, COCHIN-682 016, REPRESENTED BY ITS CHIEF MANAGER. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. R4 BY ADV. MR.DEVAN RAMACHANDRAN, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RS WP(C).NO. 18619 OF 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE LICENCE NO.58 FOR CUSTOMS HOUSE AGENT ISSUED ON 30/09/2005 ISSUED BY THE COMMISSIONER OF CUSTOMS TO THE 1ST PETITIONER. EXT.P2: COPY OF THE INVOICE DATED 08/07/2010 ISSUED BY TAI SHING ELECTRONICS COMPONENTS CORPORATION, TAIWAN TO THE 2ND RESPONDENT. EXT.P3: COPY OF THE BILL OF ENTRY NO.275919 DATED 06/08/2010. EXT.P4: COPY OF THE TRANSIT PASS NO.TP 5223/10-11 ISSUED ON 13/08/2010 BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX FACILITATION CENTRE, WILLINGTON ISLAND, KOCHI TO THE 1ST PETITIONER. EXT.P5: COPY OF THE CONSIGNMENT NOTE NO.11 DATED 13/08/2010 ISSUED BY M/S.SURFAIR EXPRESS CARGO & LOGISTICS, KOCHI TO THE 1ST PETITIONER. EXT.P6: COPY OF THE NOTICE NO.OR 228/B/10-11 DATED 15/08/2010 ISSUED BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALLAYAR TO THE 1ST PETITIONER. EXT.P7: COPY OF THE JUDGMENT DATED 15/10/2010 IN WP(C) NO. 31480/2010 ISSUED TO THE 1ST RESPONDENT. EXT.P8: COPY OF THE BANK GUARANTEE NO.85011 FIBG 100022 DATED 21/10/2010 ISSUED BY THE BANK OF INDIA, MG ROAD, ERNAKULAM TO THE 2ND RESPONDENT. EXT.P9: COPY OF THE LETTER NO.ACT/664/2010-11 DATED 21/10/2010 SENT BY THE 2ND PETITIONER TO THE COMMERCIAL TAX INSPECTOR, PALAKKAD. EXT.P10: COPY OF THE ORDER NO.VC(V) 375/10-11 DATED 22/10/2010 OF THE SECOND RESPONDENT TO THE 2ND PETITIONER. EXT.P11: COPY OF THE ORDER NO.OR-1/546/10-11 DATED 23/04/2011 ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER. EXT.P12: COPY OF THE LETTER DATED NIL ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT BANK. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18619 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of July, 2011. J U D G M E N T The petitioner's goods and vehicle were detained by the commercial tax authorities, which were released on furnishing a bank guarantee pending adjudication of the matter. After adjudication, penalty was imposed by Ext. P11 order. That order was served on the petitioner only on 2.7.2011. The petitioner has a right of appeal against that order. The time limit prescribed is 30 days. Before the petitioner could resort to that remedy, the 3rd respondent has written to the bank invoking the bank guarantee. According to the petitioner, since the petitioner has 30 days' time to file an appeal, the said action should be stayed for a month. 2. I have heard the learned Government Pleader also. In order to give the petitioner an opportunity to file an appeal and seek interim orders, I direct that the invoking of the bank guarantee shall be postponed by one month. Therefore, the invoking of the bank guarantee shall be in accordance with the interim orders, if any, to be passed by the appellate authority. If the petitioner does not succeed in getting interim orders in the appeal, it would be open to the respondents to invoke the bank guarantee. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/