IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 66 of 2011(G) ----------------------- PETITIONER:- ------------------ M/A.MALABAR SAW MILLS, VADANAMKURISSI, REPRESENTED BY ITS PARTNER, N.HAMZA. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS:- --------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VII, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD AT MANNARKKAD-678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.66 of 2011-G. = = = = = = = = = = = = = Dated this the 4th January, 2011. J U D G M E N T Aggrieved by Ext.P1 order issued under Section 47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Along with the appeal, the petitioner had filed Ext.P3 stay petition seeking stay of realization of the amount of penalty, till the disposal of the appeal. It is submitted that the detained goods were got released by the petitioner on furnishing bank guarantee for the value of security demanded. According to the petitioner, the bank guarantee is kept still alive and the same will secure payment of the amount of penalty, in case the appeal is ultimately dismissed. Under such circumstance, the petitioner seeks direction to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendency of the statutory appeal and WP(C).No.66 of 2011-G. 2 also considering the fact that the amount of penalty is secured through the bank guarantee furnished, I am of the view that the writ petition can be disposed of directing the appellate authority to consider and dispose of Ext.P2 appeal. 3. Hence, the 2nd respondent is directed to dispose of Ext.P2 appeal, after affording an opportunity of being heard to the petitioner, at the earliest 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 of by the 2nd respondent, recovery of the amounts covered under Ext.P1 shall be kept in abeyance, provided the petitioner will keep the bank guarantee alive, till then. C.K.ABDUL REHIM, (Judge) Kvs/-