IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 23240 of 2011(D) ----------------------------------------- PETITIONER(S): --------------------- S.DURAIRAJ, S.R.VENTURES, 389, V.O.C.NAGAR, 5TH STREET, SIRUMUGAL, COIMBATORE. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER (ENQUIRY) COMMERCIAL TAX CHECKPOST, WALAYAR-678 624. 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.23240/2011 D APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PENALTY ORDER NO.OR-85/11-12 DTD. 16/08/2011. P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23/08/2011. P3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23/08/2011. P4: COPY OF THE EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23/08/2011. P5: COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 16/08/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 23240 of 2011-D - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of August, 2011. JUDGMENT The challenge is against the imposition of penalty under Section 47 (6) of the Kerala Value Added Tax Act. Aggrieved by Ext.P1 order, the petitioner has filed an appeal along with a petition for stay and for an early hearing of the appeal, as evidenced by Exts.P2 to P4, before the second respondent. 2. Various contentions have been raised by the petitioner in the writ petition. Ext.P5 is the demand notice issued along with Ext.P1 order demanding the amount due. Learned counsel for the petitioner submits that the goods are still detained in the check post. Therefore, unless the appeal is disposed of at an early date, it will cause prejudice to the petitioner, especially since recovery steps have already been issued. 3. There will be a direction to the second respondent to dispose of Ext.P2 appeal as expeditiously as possible, at any rate, within a period of six weeks from today. Till orders are passed in the appeal, further action on the demand notice will be kept in abeyance. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) 2 kav/