IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 WP(C).No. 5743 of 2010(P) ------------------------- PETITIONER: --------------- M/S.PATSPIN INDIA LIMITED,PATTODIA NAGAR,5/345,PARA ROAD,KANJIKODE EAST.P.O, PALAKKAD-678621,REP.BY V.PREM KUMAR,SENIOR MANAGER (COMMERCIAL). BY ADV. SRI.R.SUDHAKARA MENON RESPONDENTS: --------------- 1. STATE OF KERALA,REP.BY SECRETARY, FINANCE DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER(ENQUIRY), O/O.THE DEPUTY COMMISSIONER,COMMERCIAL TAX, PALAKKAD. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.5743 of 2010-P ---------------------------- Dated this the22nd day of February, 2010. J U D G M E N T The grievance projected by the petitioner in this Writ Petition is that Ext.P5 order passed by the second respondent though dtd.27.1.2010, the same was served to the petitioner only on 19.2.2010. Since the petitioner is very much entitled to avail the statutory remedy by way of appeal within 30 days, there is absolutely no justification on the part of the second respondent to have issued Ext.P2 seeking to enforce the bank guarantee furnished at the instance of the petitioner, for realization of the amount stated as due under Ext.P5. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the Writ Petition is disposed of, recording the submission made from the part of the petitioner that the petitioner will pursue the statutory remedy available to him against Ext.P5. So as to enable the petitioner to pursue the said exercise, Ext.P6 shall be kept in abeyance for a period of one month and this shall be subject to the orders to be passed by the appellate authority in the I.A for stay if any filed from the part of the petitioner. Sd/- P.R.RAMACHANDRA MENON ab JUDGE //True Copy// P.A to Judge