IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 5769 of 2011(U) -------------------------------------- PETITIONER(S): ------------------------- M/S. SATHAYAN GOLD, PUNNATHANAM JUNCTION, AASRAMAM.P.O., KOLLAM-691002, REPRESENTED BY ITS MANAGING PARTNER SATHAYANANDAN.K. BY ADV. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM-691 001. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.1, KOLLAM-691 021. R1 & R2 BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2011, HE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.5769 of 2011 ------------------------------------------- Dated this the 28th day of February, 2011 J U D G M E N T ---------------------- Through Ext.P5 order, the gold ornaments seized from the custody of the petitioner was ordered to be confiscated in exercise of power under Section 47(16) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Aggrieved by Ext.P5 the petitioner had filed statutory appeal filed before the 1st respondent as evidenced from Ext.P6. Ext.P8 interlocutory application was also filed seeking early hearing of the appeal. Grievance of the petitioner is that without considering pendency of the appeal as well as the accompanying applications, steps has now been initiated for conducting auction sale of the gold ornaments in question. Under such circumstances the petitioner seeks interference of this court to restrain such steps till the disposal of the appeal. 2. Heard; Government Pleader on behalf of the respondents. W.P.(C).5769/11 -2- 3. Considering pendecy of the matter before the statutory appellate authority, I am of the view that interest of justice will be served if a direction is issued to that authority to expedite the matter and till then to restrain sale of the confiscated articles. 4. Therefore the writ petition is disposed of directing the 1st respondent to consider and dispose of Ext.P6 appeal as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 5. Till such time the appeal is disposed of as directed above, all further steps for conducting sale of the confiscated articles shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb