IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH MAY 2011 / 30TH VAISAKHA 1933 WP(C).No. 13687 of 2011(I) -------------------------- PETITIONER(S): --------------- M/S.METRO INFRASYS PVT.LTD., REGD.OFFICE AT B 92, MAYAPURI INDUSTRIAL AREA PHASE-1, NEW DELHI-110 064, REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR.VENUGOPAL. BY ADV. SRI.JACOB CHACKO RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER - (AA), OFFICE OF THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ....................... W.P.(C).13687/2011 ....................... Dated this the 20th day of May, 2011 JUDGMENT The goods transported by the petitioner were intercepted at the Check post, issuing notice under Section 47(2) of the KVAT Act demanding security deposit, doubting evasion of tax for the reasons stated therein. Subsequently, the adjudication proceedings were finalised and Ext.P2 order was passed imposing penalty; against which the petitioner has preferred Ext.P4 appeal along with petition for stay, which is stated as pending consideration before the first respondent. The grievance of the petitioner is that, in view of Ext.P2 order already passed by the second respondent, the Bank guarantee furnished by the petitioner at the time of getting the goods released from the Check post is sought to be encashed, which is under challenge in this writ petition. 2. Heard the learned Government Pleader as well. 3. In the above facts and circumstances, the first respondent is directed to pass final orders on Ext.P4 appeal, W.P.(C).13687/11 2 in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment, subject to the condition that the petitioner keeps the Bank guarantee alive till such time. The Bank guarantee shall not be encashed till the disposal of the appeal as aforesaid. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, Judge mrcs