IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 17872 of 2011(H) -------------------------- PETITIONER(S): --------------- M/S.LARSEN & TUBRO LTD., SKYBRIGHT BUILDING, M.G.ROAD, RAVIPURAM JUNCTION, ERNAKULAM, KOCHI-682016, REPRESENTED BY ITS BRANCH ACCOUNTANT ISWARAN A.G. BY ADV. SRI.PAUL MATHEW (PERUMPILLIL) SRI.M.RAJ MOHAN RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO.III, KOZHIKODE-673006. 2. DEPUTY COMMISSIONER (APEEALS), DEPARTMENT OF COMMERCIAL TAXES, NADAKKAVU, KOZHIKODE-673006. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17872 of 2011(H) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE PENALTY ORDER DTD.17.3.2009 EXT.P2: COPY OF THE APPEAL DTD.9.7.2009 EXT.P3: COPYO F THE POSTING NOTICE DTD.27.9.2010 EXT.P4: COPYOF THE COVERING LETTER AND BANK GUARANTEE EXT.P5: COOPY OF THE LETTER DTD.2.6.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17872 of 2011-H ---------------------------------------- Dated this the 1st day of July, 2011. J U D G M E N T Aggrieved by Ext.P1 order of penalty imposed under Section 47(6) of the Kerala Value Added Tax Act, the petitioner had filed Ext.P2 statutory appeal before the 2nd respondent. It is stated that the appeal is already posted for hearing on 6.7.2011. According to the petitioner the amount of penalty imposed through Ext.P1 stands secured through a Bank Guarantee furnished at the time of release of detention, as evidenced from Ext.P4. But without considering pendency of the statutory appeal steps are now initiated for realisation of amounts covered under the Bank Guarantee. Hence the petitioner seeks direction for disposal of the appeal on an early basis and till then to restrain realisation of the amounts covered under the Bank Guarantee. 2. Since the statutory appeal is pending disposal and since the amount stands covered through Bank Guarantee, I W.P(C) No.17872 of 2011-H 2 am of the view that interest of justice will be served if a direction is issued for an early disposal of the appeal. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P2 appeal after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed as directed above, realisation of amounts covered under the Bank Guarantee shall be kept in abeyance, provided the petitioner keep the Bank Guarantee renewed till such date, if necessary. C.K.ABDUL REHIM JUDGE ab