IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 37161 of 2008(Y) -------------------------- PETITIONER(S): ---------------------- M/S SASI ROAD FINISHERS & ENGINEERING CONTRACTOR, 12, KALIPPA GOUNDER STREET, MATHIKONPALAYAM, DHARMAPURI 636 702, REP. BY S. MUNEER, AGED 56 YEARS, S/O. ABDUL SHUKKOOR, RESIDING AT 72, SELVANPALAYAM BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ---------------------- 1. SALES TAX APPELLATE TRIBUNAL, COMMERCIAL TAX COMPLEX, RAVIPURAM, ERNAKULAM. 2. SALES TAX APPELLATE TRIBUNAL, CHEROOTY ROAD, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT & LUXURY TAX, COMMERCIAL TAX COMPLEX,MAVOOR ROAD, KOZHIKODE. 4. M/S TAMILNAD MERCHANTILE BANK LTD., 61, ARUMUGA ACHARI STREET, DHARMAPURI. 5. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVNANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.37161 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of December, 2008 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Learned counsel for the petitioner submits that, aggrieved by the first appellate order confirming the decision of penalty, petitioner has preferred Ext.P7 appeal before the Tribunal in time. Learned Government Pleader does not dispute this. In the meantime, petitioner apprehends that the Bank Guarantee given will be enforced. Accordingly, the writ petition is disposed of directing that till the disposal of Ext.P7 appeal, Bank Guarantee given by the petitioner will not be enforced. There will be a further direction to the Tribunal to consider and dispose of Ext.P7 appeal in accordance with law within two months from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb