IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33106 of 2011(K) --------------------------------------- PETITIONER(S): ------------------------- M/S.SIEMENS LIMITED PLOT NO.2,SECTOR NO-2,KHARGHAR NODE, NAVI MUMBAI-410210, REP.BY P.V.VENUGOPAL GENERAL MANAGER-INDIRECT TAXATION BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY-682024 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,SALES TAX COMPLEX, THEVARA, ERNAKULAM-682015 REP.BY ITS SECRETARY. BY GOVT. PLEADER SMT.ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.33106/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1:- COPY OF THE JUDGMENT DTD 6/9/2010 IN WPC NO.27491/2010 DTD.6.9.2010 EXT.P2:- COPY OF THE ORDER OF THE INTELLIGENCE OFFICER DTD 9/11/2010 EXT.P3:- COPY OF THE JUDGMENT DTD 30/11/2010 IN WPC.NO.32208 OF 2010 EXT.P4:- COPY OF THE TRUE COPY OF THE ORDER OF THE ASST.COMMISSIONER (APPEALS)IN KVAT 3972/10 DTD 29/09/2011 EXT.P5:- COPY OF THE APPEAL DTD 25/11/2011 BEFORE THE 2ND RESPONDENT TRIBUNAL. 29.9.2011 EXT.P6:- COPY OF THE STAY PETITION WITH AFFIDAVIT DTD 25/11/11 EXT.P7:- COPY OF THE NOTICE DTD 2/12/2011 POSTING THE STAY PETITION FOR HEARING ON 29.12.2011 RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33106 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011 J U D G M E N T The petitioner was imposed with penalty in respect of certain goods on allegation of attempt to evade tax. The petitioner filed an appeal against the said order along with a petition for stay. Although originally a stay was granted the appeal was dismissed. The petitioner filed a second appeal before the Tribunal along with a stay petition. That stay petition is posted for hearing on 29.12.2011. The petitioner apprehends encashing of the bank guarantee which the petitioner had furnished as security for the penalty originally furnished by him before the stay petition is heard. It is submitted by the learned Government Pleader that the Intelligence Officer has already instructed the bank not to encash the bank guarantee till 29.12.2011. In the above circumstances, this writ petition is disposed of with a direction to the 2nd respondent Tribunal to consider and pass orders on the stay petition filed by the petitioner on 29.12.2011 itself. Sd/- //True copy// S. SIRI JAGAN shg/ P.A. To Judge JUDGE