IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27798 of 2009(T) -------------------------- PETITIONER: --------------- MILTON,S/O. ANTHAS, CHIRAYATHMANGALATHPARAMBIL, KURIACHIRA POST, THRISSUR DISTRICT. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.IV., DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, REPRESENTED BY ITS SECRETARY. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27798 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of October, 2009 J U D G M E N T 1. Petitioner was imposed with penalty under Section 69 (1), 70 & 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act), on the basis of an allegation that he had transported certain goods without proper documents as required under Section 46 (3), and had attacked the departmental vehicle and intimidated the authorities of the Intelligence Squad who had intercepted such transport. Against Exts.P1 & P2 proceedings imposing penalty, the petitioner preferred three appeals before the First Appellate Authority which were disposed of by allowing deduction in the amount of penalty in two of the cases and confirming the penalty imposed in another case. 2. According to the petitioner, the imposition of penalty under Section 69 (1) & 70 of the KVAT Act, which is W.P.(C)No. 27798 of 2009 -2- confirmed and modified by the First Appellate Authority, was further challenged in Second Appeal before the 2nd respondent Tribunal. Exts.P4 & P5 are the appeals filed in this regard. 3. The petitioner submitted that with respect to the incident which lead to imposition of penalty, the authorities had instituted a Criminal Case (C.C. No.862/2008) which is now pending trial before the Chief Judicial First Class Magistrate Court-I, Thrissur. Under such circumstances the petitioner had approached the 2nd respondent Tribunal to keep in abeyance the appeals, till the disposal of the Criminal Case. Complaint of the petitioner is that without considering such request the Tribunal is now taking steps to dispose of the appeals and on such event the petitioner will be put to severe prejudice. It is further submitted that amounts covered under the penalty orders have already been remitted. 4. Considering the facts and circumstances of the case I am of the opinion that the limited prayer in the Writ W.P.(C)No. 27798 of 2009 -3- Petition for keeping the appeal pending till disposal of the Criminal Case seems to be quiet reasonable. 5. Therefore the 2nd respondent is directed to adjourn hearing and disposal of Exts. P4 & P5 appeals till the Criminal Case, C.C.No.862/2008 is disposed of by the Chief Judicial First Class Magistrate Court-I, Thrissur. It is made clear that on the event of the appeal being allowed, the petitioner will not be entitled to claim interest on the amount to be refunded for the periods from today onwards. C.K. ABDUL REHIM JUDGE shg/