IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33524 of 2009(I) -------------------------- PETITIONER(S): --------------- MESSRS.GMMCO LIMITED, AMEENA ARCADE, 34,1243 A&B, BEENA ANCHUMANA ROAD, EDAPPALLY P.O., KOCHI-682024 REP: BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR SMTG.MINI(1748) RESPONDENT(S): --------------- 1. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. 3. THE MANAGER, ORIENTAL Bank OF COMMERCE, PADMA COMPLEX, NEW NO.467 (OLD NO.320), ANNA SALAI, NANDANAM, CHENNAI-600035. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33524 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. By virtue of Ext.P3 order, the petitioner was imposed with penalty under Section 47 (3) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Aggrieved by Ext.P3 the petitioner had preferred appeal before the 1st respondent as evidenced by Ext.P4, accompanied by Ext.P5 application seeking interim stay. It is submitted that at the time when the goods in question was detained, the petitioner got release of the goods by furnishing Bank Guarantee for the security deposit demanded, which is now converted into penalty. Therefore the amount covered under the impugned order of penalty is fully secured, is the submission. 2. Grievance of the petitioner is that by virtue of notice issued as per Ext.P6 the Bank Guarantee is now sought to be realised in pursuance of realisation of the amounts covered under Ext.P3. Hence the petitioner is seeking direction for disposal of Ext.P4 appeal and till then to keep the steps for realisation pending. 3. Having considered facts and circumstances I am of the opinion that the writ petition can be disposed of directing the W.P.(C).33524/09-I 2 statutory appellate authority to dispose of the appeal. 4. Hence the 1st respondent is directed to consider and pass orders on Ext.P4 appeal after, affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 5. The respondents are directed not to realise the amounts covered under Ext.P3 till the disposal of the appeal by the 1st respondent, provided Ext.P2 Bank Guarantee is alive and on condition that the petitioner shall keep the same alive till the disposal of the appeal. C.K.ABDUL REHIM, JUDGE. Okb