IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 10355 of 2008(G) -------------------------- PETITIONER: ------------ M/S.BAJAJ AUTO FINANCE LTD., NADAKKAVU, CALICUT, REP. BY ITS BRANCH MANAGER, MR.ABIN THOMAS. BY ADV. SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR SRI.N.ANOOPKUMAR RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER(IB)-II, OFFICE OF THE DEPUTY COMMISSIONER(INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, KOZHIKODE. BY G.P. SRI.E.P.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10355 of 2008 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT Since penalty levied is on account of alleged evasion of tax on second sale of vehicle repossessed by the financier after default is committed by the original owner, W.P. is disposed of directing the second respondent to dispose of the appeal after hearing the petitioner and after verifying the original sale bills to be produced by the petitioner, within a period of of two months from the date of production of copy of this judgment. There will be direction to the respondents not to recover the penalty for two months. Recovery thereafter will be based on orders of the appellate authority. The petitioner will produce copy of this judgment before the second respondent for compliance. C.N.RAMACHANDRAN NAIR Judge pms