IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WP(C).No. 34998 of 2009(T) ---------------------------------------- PETITIONER(S): ------------------------- A.MOHAMMED, PEEKAY PETROLEUM,HPC DEALER, PALLOOR P.O.,P.O.CHOKLI,MAHE. BY ADVS.MR.A.KUMAR SMTG.MINI(1748) RESPONDENT(S): ---------------------- 1. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM. 2. THE SALES TAX OFFICER (ENQUIRY), OFFICE OF DY.COMMISSIONER, COMMERCIAL TAXES,MATTANCHERRY. 3. THE MANAGER, UNION BANK OF INDIA,THALASSERY. BY GOVT. PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34998 OF 2009 ------------------------------ Dated this the 4th day of December, 2009 J U D G M E N T ---------------------- 1. Statutory appeal filed as per Ext.P2 against Ext.P1 order imposing penalty under Section 29A of the Kerala General Sales Tax Act, is pending consideration and disposal before the 1st respondent appellate authority. The petitioner had also filed stay petition as evidenced from Ext.P3, along with the appeal. Grievance of the petitioner is that pursuant to Ext.P1 order steps are being pursued to realise the Bank Guarantee already furnished by the petitioner, at the time when the vehicle intercepted was released. It is stated that the petitioner had furnished Bank Guarantee with respect to 50% of the amount of penalty imposed, which still remains alive. Therefore the petitioner is seeking direction to keep in abeyance realisation of the Bank Guarantee and the balance amount, till disposal of the appeal. 2. Under the above mentioned circumstances I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider and dispose of the appeal at the earliest. Accordingly the 1st respondent is directed to consider W.P.(C).34998/09-T 2 and pass orders on Ext.P2 appeal, at the earliest, 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. 3. The respondents are restrained from realising the amount covered under the Bank Guarantee provided the petitioner keeps the same alive till the disposal of the appeal, and furnishes security to the balance amount. C.K.ABDUL REHIM, JUDGE. okb