IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 10008 of 2008(N) ------------------------- PETITIONER: ------------ M/S.BAJAJ ALLIANZ LIFE INSURANCE CO.LTD., G.E. PLAZA, AIRPORT ROAD, YERAWADA, PUNE, 41, A PUBLIC LIMITED COMPANY, REPRESENTED BY ITS ASSOCIATE VICE PRESIDENT (SALES) SRI.SURESH SREEDHARAN. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR (RR), PALAKKAD. 4. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008 , THE COURT ON 25/03/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10008 of 2008 --------------------------------- Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner's case is that the contractor has paid the tax and interest thereon and a clearance certificate in this regard is produced in the Court, there will be direction to the respondents 1 to 3 not to recover the penalty amount levied for the year 2007-08 for three months from now on petitioner furnishing Bank Guarantee for the entire penalty amount before the 1 st respondent within a period of two weeks from now. 2 nd respondent is directed to take up the appeal and dispose of the same within a period of three months from now. Petitioner will produce copy of the judgment for compliance. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg