IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 11419 of 2011(B) --------------------------------------- PETITIONER(S): ------------------------ CML BIOTECH (P) LTD., NEAR RAILWAY STATION JUNCTION, KARUKUTTY P.O., ANGAMALY, ERNAKULAM DISTRICT, REPRESENTED BY THE DIRECTOR SMT. JESSY POULOSE. BY ADV. SRI.S.ANIL KUMAR SRI.K.UMAMAHESWAR RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (LT) IN CHARGE OF COMMERCIAL TAX OFFICER (ENQUIRY), OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY-682 002. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, MATTANCHERRY-682 002. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT-678 001. 4. THE MANAGER, FEDERAL BANK LTD., ANGAMALI-683 572. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.11419/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE BANK GUARANTEE DATED 13/12/2010. P2 COPY OF THE ORDER DATED 19/03/2011 OF THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 11419 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT The petitioner challenges Ext.P2 order imposing penalty on the petitioner under the Kerala Value Added Tax Act. This Court passed the following interim order on 7.4.2011: “ Post after vacation. Petitioner is directed to file appeal against Ext.P2 order. Meanwhile, there will be an interim stay against realisation of bank guarantee furnished by the petitioner as per Ext.P1.” 2. When the matter was taken up today, none appears for the petitioner. In the above circumstances, the writ petition is dismissed without prejudice to the right of the petitioner to resort to appellate remedies against the impugned orders. S. SIRI JAGAN, JUDGE acd