IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR FRIDAY, THE 13TH MAY 2011 / 23RD VAISAKHA 1933 WP(C).No. 13330 of 2011(M) ---------------------------------- PETITIONER(S): ------------------- M/S. KERALA ASSAY AND HALLMARKING CENTRE PVT. LTD., P.V TOWER, T.B, ROAD,PALAKKAD, REPRESENTED BY GEETHA JOSEM, DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. CANARA BANK, THRISSUR MAIN BRANCH, ROUND SOUTH, THRISSUR REPRESENTED BY ITS MANAGER, PIN - 680 001. R1 & R2 BY GOVT.PLEADER SRI.K.P.PRADEEP R3 BY ADV. SRI.P.GOPINATHAMENON, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.T. RAVIKUMAR, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P.(C)No. 13330 OF 2011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of May, 2011 J U D G M E N T This writ petition has been filed on being aggrieved by the initiation of action for encashing the bank guarantee by the respondents before the expiry of the period specified under section 47(8) of the Kerala Value Added Tax Act( for short 'KVAT' Act) pursuant to Ext.P4 order. Admittedly, Ext.P4 is an appealable order under section 55 of the KVAT Act. In the said circumstances, I do not propose to consider the contentions raised in this writ petition on merit and I am of the view that the petitioner is to be relegated to resort to the appellate remedy. In the said circumstances, this writ petition is disposed of granting liberty to the petitioner to prefer an appeal, if the petitioner desires to do so, against Ext.P4 within the period prescribed for that purpose under the statute. To enable the petitioner to move the appellate authority, the respondents shall keep in abeyance all steps for encashment of Ext.P2 bank guarantee WPC.13330/2011 : 2 : for a period of one month from today. Writ petition is disposed of accordingly. Sd/- (C.T. RAVIKUMAR, JUDGE) jma //true copy// P.A to Judge