IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27320 of 2009(H) -------------------------- PETITIONER: --------------- M/S.WESTSHIP LOGISTICS (PVT) LTD., "LAKSHMI HOUSE", IIND FLOOR, PERUMANOOR, JETTY ROAD, W.ISLAND, KOCHI-3, REPRESENTED BY ITS MANAGING DIRECTOR, M.K.RANJIT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, KOTTAPPURAM P.O., KODUNGALLUR, THRISSUR DISTRICT. 2. SALES TAX OFFICER, (ENQUIRY), MATTANCHERRY. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27320 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of September, 2009 J U D G M E N T 1. The petitioner is aggrieved by non-consideration and disposal of Ext.P3 appeal and Ext.P4 stay petition filed against Ext.P2 order imposing penalty under Section 47 (6) of the KVAT 2003. Ext.P2 order imposing penalty to the tune of Rs.7,35,874/- is issued on the basis of the findings that there was attempt at evasion of payment of tax in a transport of goods effected by the petitioner, which was intercepted by the authorities on 28.06.2007. At the time of interception the petitioner had approached this court and in Ext.P1 judgment the transport was directed to be released on the petitioner furnishing bank guarantee for an amount of Rs.2,50,000/- and further on furnishing simple bond for the balance amount of security demanded. Now by virtue of Ext.P2 order the bank guarantee as well as the security bond furnished was directed to converted into penalty. W.P.(C)No. 27320 of 2009 -2- 2. It is submitted that Ext.P3 appeal and P4 stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that if pending disposal of the appeal, steps are taken for realising the bank guarantee as well as for realisation of balance amount, that will cause severe prejudice and irreparable legal injures and will result in defeat of the appeal itself. Hence the petitioner seeks direction for early disposal of the appeal and also to keep in abeyance realisation of the amount till then. 3. Heard learned counsel appearing for the petitioner and the Government Pleader appearing for respondents. I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to pass orders on the appeal at the earliest, and to keep further steps till then. 4. In the result the 3rd respondent is directed to consider and dispose of Ext.P3 appeal, after affording an opportunity of hearing to the petitioner, at the earliest at W.P.(C)No. 27320 of 2009 -3- any rate within a period of two months from the date of receipt of a copy of this judgment. Respondents are directed not to take any further steps for encashment of the bank guarantee or for realising the balance amount covered under Ext.P2 order, till the disposal of the appeal as directed above, provided the petitioner takes necessary steps for keeping the bank guarantee alive for a period of 3 months and to keep the security bond already furnished with respect of the balance amount alive till then. C.K. ABDUL REHIM JUDGE shg/