IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WP(C).No. 1744 of 2009(G) ------------------------- PETITIONER(S): --------------- V.Y.SAFEENA,VALIYAVEETIL HOUSE, DESHABIMANI ROAD,KALOOR, ERNAKULAM DIST. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK POST,WALAYAR, PALAKKAD. 2. THE COMMERCIAL TAX OFFICER(ENQUIRY), 0/0 DEPUTY COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 5. STATE OF KERALA REPRESENTED BY ITS, CHIEF SECRETARY,SECRETARIATE,THIRUVANANTHAPURAM. 6. THE FEDERAL BANK LTD,CENTRAL ARCADE, AZAD ROAD, ERNAKULAM KALOOR BRANCH,REP; BY ITS'S MANAGER. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.1.2009 , THE COURT ON 15/01/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 1744 OF 2009 G ```````````````````````````````````````````````````` Dated this the 15th day of January, 2009 J U D G M E N T Petitioner has been visited with Exts.P12 and P17 orders of penalty under section 47 of the KVAT Act. The petitioner has already preferred Exts.P21 and P22 appeals accompanied by applications seeking condonation of delay. The petitioner also challenges Exts.P18 and P19. The petitioner has already furnished bank guarantee and she apprehends that the bank guarantee will be enforced. 2. I heard learned Government Pleader also. 3. Having regard to the facts, writ petition is disposed of as follows. Challenges to Exts.P18 and P19 are left open. There will be a direction to the 3rd respondent to consider and take a decision on Exts.P21(a) and P22(a) and if the delay is condoned, a decision will be taken on Exts.P21 and P22 appeals within two months from the date of receipt of a copy of this judgment. Till such time as a decision is taken in the matter, the bank guarantee furnished by the petitioner will not be enforced. Sd/- (K.M.JOSEPH, JUDGE) aks