IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 15TH DECEMBER 2008 / 24TH AGRAHAYANA 1930 WP(C).No. 36893 of 2008(P) -------------------------- PETITIONER(S): --------------------- S.K. INTERNATIONAL, S.K. HOUSE, 94-A, AVVAL BAUGH, D.S.P. ROAD, DADAR (E), MUMBAI - 400 014, REP. BY ITS AUTHORISED SIGNATORY MUKUND RAO. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): ------------------------- 1. SALES TAX INSPECTOR, COMMERCIAL TAX CHECK-POST, AMARAVILA, THIRUVANANTHAPURAM DIST. 2. M/S. SITA-TRIVANDRUM, 2ND FLOOR, THOMPIL BUILDING, SASTHAMANGALAM, THIRUVANANTHAPURAM. 3. SALES TAX OFFICER (ENQUIRY), OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. UNION BANK OF INDIA BHAT BAZAR BRANCH, ANANTH DEEP CHAMBERS, 273/277, NARSI NATHA STREET, MUMBAI-400 009. R1 & R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN R4 BY SHRI A.S.P. KURUP, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36893 OF 2008 P -------------------------------------- Dated this the 15th December, 2008 JUDGMENT Petitioner challenges Ext.P6 order passed by the third respondent, Sales Tax Officer, imposing penalty and it is also ordered that the security deposit furnished as per Bank Guarantee is adjusted to penalty. I feel that the petitioner has an alternate remedy and the petitioner should be relegated to prefer Appeal. 2. I heard the learned counsel for the petitioner, learned standing counsel appearing for the fourth respondent Bank and also the learned Government Pleader. Learned Government Pleader submits that the amount has not been received by the Department. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner prefers Appeal against Ext.P6 within one week from today, the Bank Guarantee which is referred to in Ext.P6 order will not be enforced or encashed till the disposal of WPC.36893/08 P 2 the Appeal. The Appeal will be disposed of in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of filing the Appeal. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge