IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 4349 of 2010(P) ------------------------- PETITIONER: --------------- M/S. WESTSHIP LOGISTICS (P) LTD. 'LAKSHMI HOUSE' IIND FLOOR, PERUMANOOR JETTY ROAD, W.ISLAND, KOCHI-3, REPRESENTED BY ITS MANAGING DIRECTOR, M.K.RANJIT BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. SALES TAX OFFICER, (ENQUIRY) MATTANCHERRY. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. COMMERCIAL TAX OFFICER 2ND CIRCLE, MATTANCHERRY. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 4349 OF 2010 ......................................................................... Dated this the 10th February , 2010 J U D G M E N T Ext. P2 order passed by the first respondent imposing penalty upon the petitioner was subjected to challenge before the first Appellate Authority/Deputy Commissioner (Appeals), which culminated in Ext. P3 order. Being aggrieved of Ext. P3 order, the petitioner has preferred Ext.P4 appeal before the second respondent along with Ext. P5 petition for stay and Ext. P6 petition for early hearing of the appeal. It is the case of the petitioner that the third respondent has issued Ext. P7 demand notice invoking the machinery under the Revenue Recovery Act without any regard to the pendency of the said proceedings, that too, when the petitioner has already satisfied the 'Bank Guarantee' in respect of a portion of the liability and also has furnished 'simple bond' for the balance amount pursuant to the direction given by this Court vide Ext. P1 judgment. W.P.(C) No. 4349 OF 2010 2 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P5 petition for stay, 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. It is made clear that till such orders are passed on Ext. P5 petition for stay, all further proceedings pursuant to Ext.P7 shall be kept in abeyance. The petitioner shall also ensure that the Bank Guarantee already furnished pursuant to Ext. P1 is kept alive. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk