IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 21ST OCTOBER 2008 / 29TH ASWINA 1930 WP(C).No. 30829 of 2008(T) -------------------------- PETITIONER(S): --------------- K.MUJEEB, GURUSSYKAVIL HOUSE, VATTOLI BAZAR P.O., BALUSSERY, KOZHIKODE DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, KOZHIKODE. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30829 OF 2008 T ```````````````````````````````````````````````````` Dated this the 21st day of October, 2008 J U D G M E N T Petitioner challenges Exts.P3 and P6 and seeks a direction to pass orders on Ext.P4 appeal and not to take any steps to sell the goods seized under Ext.P3. Ext.P3 is an order passed by the 1st respondent under section 47(16) of the KVAT Act seizing 4885 sq.ft. of granite polished tiles as transported without any supporting documents and by the name of an identifiable person vehicle No.KL-56-9112 to sell on public auction. Petitioner preferred Ext.P4 appeal and Ext.P5 application for stay. By Ext.P6, the application for stay is rejected. Learned counsel for petitioner submits that this is a case where the appeal is pending and section 47(16) is not applicable and at any rate, the goods in question are not perishable. 2. Having heard the learned counsel for the petitioner and learned Government Pleader, I feel that in the interest of WPC.30829/08 : 2 : justice, Ext.P6 is to be interfered with and Ext.P5 application is to be allowed. Accordingly, Ext.P6 is quashed and there will be a stay of proceedings pursuant to Ext.P3 till Ext.P4 appeal is disposed of. There will be a further direction to the 2nd respondent to consider and take a decision on Ext.P4 appeal in accordance with law within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE