IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 26TH OCTOBER 2010 / 4TH KARTHIKA 1932 WP(C).No. 30739 of 2010(N) -------------------------- PETITIONER: ------------------- M/S. SYNTHITE INDUSTRIES LTD., SYNTHITE VALLEY,KADAYIRUPPU, KOLENCHERY, REPRESENTED BY ITS MANAGER FINANCE MR. GEORGE VARGHESE. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: --------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.I, DEPT. OF COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA. 2. THE MANAGER, UNION BANK OF INDIA, KADAYIRUPPU, KOLENCHERY. ADDL.R3 IMPLEADED ------------------------------- ADDL.R3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM; IS IMPLEADED AS ADDL. R3 , AS PER ORDER DT. 26.10.10 IN IA.14679/10 BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 30739 OF 2010 ------------------------------------- Dated this the 26th day of October, 2010 JUDGMENT Penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act) was imposed on the petitioner by virtue of Ext.P4 order. The Bank Guarantee furnished in lieu of security deposit was ordered to be converted towards the penalty. Aggrieved by Ext.P4 order, the petitioner had preferred statutory appeal before the additional 3rd respondent as per Ext.P5. Ext.P6 stay petition and Ext.P7 early posting petition were also filed along with the appeal. Petitioner seeks directions to restrain realisation of Bank Guarantee, pending disposal of the appeal by the 3rd respondent. 2. Since the matter is now pending consideration before the statutory appellate authority, I am of the opinion that a direction to expedite disposal of the appeal will serve ends of justice. 2 WP(C) No. 30739/2010 3. Under the above circumstances, the Writ Petition is disposed of directing the additional 3rd respondent to consider and pass orders on Ext.P5 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of by the additional 3rd respondent realisation of the Bank Guarantee furnished shall not be effected, provided the petitioner keep the Bank Guarantee alive till such time. C.K. ABDUL REHIM JUDGE dnc