IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 27357 of 2011(T) -------------------------------------- PETITIONER: ------------------- SALMAN.P., M/S. OOD ZONE, MERKEZ BUILDING, KOZHIKODE. BY ADVS. SRI.R.PARTHASARATHY, SMT.SEEMA. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 016. 2. THE INTELLIGENCE INSPECTOR (SQUAD NO.2) COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 016. 3. THE INTELLIGENCE OFFICER (SQUAD NO.2), COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM,KOCHI-682 016. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.27357/2011-T: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: TRUE COPY OF THE NOTICE ISSUED ASSESSING THE VALUE OF THE GOODS BY THE 2ND RESPONDENT. EXT.P2: TRUE COPY OF THE STATEMENT FILED BY THE PETITIONER. EXT.P3: TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT. EXT.P4: TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 25-8-2011 U/S.69(1) EXT.P5: TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT. EXT.P6: TRUE COPY OF THE INVOICE FOR THE PURCHASE OF THE AGAR WOOD CHIPS FROM M/S. AJMAL AND SONS DATED 7-9-2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.27357 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of October, 2011 J U D G M E N T On the allegation of attempt to evade tax, proceedings were initiated against the petitioner under Sections 47 and 69 of the Kerala Value Added Tax Act in respect of goods transported as well as the vehicle in which the goods were transported. The same ultimately resulted in Exts.P3 & P4 orders imposing penalty under Section 47 as well as Section 69. The petitioner filed an appeal and sought interim orders, in which, Ext.P5 interim order has been passed directing the petitioner to pay 50% of the disputed demand in both orders as a condition for releasing the vehicle. The petitioner challenges that order. The petitioner submits that, the petitioner may be permitted to pay 50% of the penalty imposed in respect of the vehicle for release of the vehicle. When the Court pointed out that, for the balance, the petitioner has to furnish bank guarantee, the petitioner W.P.(C)No.27357 of 2011 -2- confines his relief for a direction to the appellate authority to dispose of the appeals viz. KVATA Nos.2429/2011 & 2430/2011, expeditiously. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass final orders in KVATA Nos.2429/2011 & 2430/2011, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/