IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD FEBRUARY 2011 / 14TH MAGHA 1932 WP(C).No. 3316 of 2011(L) -------------------------------------- PETITIONER(S): ---------------------- A.JAYAKANNAN, 4/14, GANDHI NAGAR, JAGIR AMMAPALAYAM, SALEM, TAMILNADU. BY ADV. SRI.S.SANTHOSH KUMAR SMT.LISSY JOSE.P RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM.PIN- 691 001 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.I, KOLLAM-691 021. R1 & R2 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3316 of 2011 --------------------------------- Dated this the 3rd day of February, 2011 JUDGMENT Aggrieved by Ext.P8 order confiscating certain silver articles and ornaments taken into custody from the possession of the petitioner under section 47(16) of the KVAT Act, the petitioner had preferred statutory appeal before the 1st respondent as evidenced from Ext.P10. Along with the appeal petitioner had also filed application seeking stay, as evidenced from Ext.P10(a). According to the petitioner, the appeal is now pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that without considering pendency of the appeal, steps for sale of the gold ornaments and articles has now been published as per Ext.P9. It is the contention that if the articles are sold before disposal of the appeal, that will cause severe prejudice to the petitioner. Hence he seeks direction for early disposal of the appeal and to restrain further steps on the basis of Ext.P9. 2. Considering the facts and circumstance, I am of the view that interest of justice will be served by directing the WP(C).3316/2011 2 authority to have an early disposal of the appeal and till then to restrain further proceedings for sale of the articles. 3. In the result, the writ petition is disposed of directing the 1st respondent to consider and dispose of Ext.P10, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period two months from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of as directed above, further proceedings for sale of the articles and ornaments, which is confiscated through Ext.P8 order, shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3316/2011 3