IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 9TH OCTOBER 2007 / 17TH ASWINA 1929 WP(C).No. 29884 of 2007(G) ---------------------------------------- PETITIONER: -------------------- M/S KOVALAM HOTELS LIMITED, KOVALAM- 695 527, REPRESENTED BY ITS FINANCIAL CONTROLLER B.KANNAN, S/O LATE R.BALASUBRAMONIN, AGED 53 YEARS, RESIDING AT POORNIMA, KAITHAMUKKU, THIRUVANANTHAPURAM. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------------------ 1. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, C BLOCK, THIRUVANANTHAPURAM- 695 033. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. M/S UNION BANK OF INDIA, THIRUVANANTHAPURAM MAIN BRANCH, THIRUVANANTHAPURAM. 4. THE INTELLIGENCE OFFICER, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, REVENUE COMPLEX, C BLOCK, THIRUVANANTHAPURAM - 695 033. BY GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/10/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ANTONY DOMINIC,J. ------------------------- W.P ( C) No. 29884 of 2007 -------------------------- Dated this the 9th October, 2007 J U D G M E N T Exhibit-P1 is an order imposing penalty on the petitioner against which he has filed Exhibit-P4 appeal and Exhibit-P5 stay petition. Although Exhibit-P6 application for advancing the hearing also was filed nothing has been done. While the appeal and stay petition are pending, attempt is being made to invoke Exhibit-P3 Bank Guarantee. 2. It is submitted that the Bank Guarantee is valid till 6.3.2008. Now that the amount covered by ExhibitP1 is secured by a Bank Guarantee, it is only fair that Exhibit-P4 appeal shall be decided expeditiously. 3. Accordingly, I dispose of this writ petition directing the 2nd respondent to consider and pass orders on Exhibit-P4, within one month from today. In the mean time further proceedings for invoking Exhibit-P2 shall be kept in abeyance. Petitioner shall produce a copy of this judgment before the 2nd respondent, for compliance. (ANTONY DOMINIC, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007