IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH APRIL 2009 / 17TH CHAITHRA 1931 WP(C).No. 11461 of 2009(C) -------------------------- PETITIONER(S): --------------- M/S.MAHENDRA ROAD LINES # 137-B, 2ND FLOOR SUNDAKAMUTHUR ROAD SELVAPURAM, COIMBATORE, REP. BY ITS BRANCH MANAGER, NARENDRA BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. SALES TAX OFFICER (ENQUIRY) O/O.THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES MATTANCHERY 2. COMMERCIAL TAX INSPECTOR COMMERCIAL TAXE\ CHECK POST, WALAYAR 3. M/S.GLAXO SMITH KLINE CONSUMER HEALTHCARE LTD XXII/138 & 139, PIPELINE JUNCTION CHANGAMPUZHA NAGAR POST THRIKKARKARA, COCHIN 4. M/S.INDUS IND BANK LIMITED DU PARK, TRINITY 1ST FLOOR WEST WING, NO.17, M.G.ROAD BANGALORE - 560 001 5. GOVERNMENT OF KERALA REP. BY THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 11461 OF 2009 C ```````````````````````````````````````````````````` Dated this the 7th day of April, 2009 J U D G M E N T Petitioner challenges Ext.P7 and seeks a direction to issue original copies of Ext.P7. A direction is sought to the 1st respondent not to encash the bank guarantee and a further direction is sought to the 4th respondent not to disburse the amount of bank guarantee. The petitioner is a transporter. There is a proceedings under section 47(2) of the KVAT Act. The goods were released on the strength of the bank guarantee given by the petitioner on behalf of the consignee. The adjudication culminated in Ext.P7 order. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner points out that the petitioner was not heard. Learned Government Pleader submits that notice was issued to the consignee and after hearing the consignee, the order has been passed. The involvement of the petitioner is only giving a bank guarantee on behalf of the consignee, it is submitted. Then, learned counsel for WPC.11461/09 : 2 : the petitioner would submit that appeal will be filed. In such circumstances, writ petition is disposed of directing that the bank guarantee given as Ext.P4 will not be enforced for one month from today. Of course, this is on condition that the bank guarantee has not been enforced as of today. It is further subject to the condition that the petitioner will keep the bank guarantee alive for a period of six months. (K.M.JOSEPH, JUDGE) aks