IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 WP(C).No. 26194 of 2009(T) -------------------------- PETITIONER(S): --------------- M/S.JOHNSON ROCKS, PAYYANAMON, KONNI, REPRESENTED BY ITS MANAGING PARTNER MRS.SUSAMMA JOHN. BY ADV. SRI.THAMPAN THOMAS RESPONDENT(S): --------------- 1. SLAE TAX OFFICER (ENQUIRY), DEPUTY COMMISSIONER OF COMMERCIAL TAX, KOLLAM. 2. COMMERCIAL TAX OFFICER, CHECK POST - ARYANCKAVU. 3. COMMERCIAL TAX OFFICER, PATHANAMTHITTA. 4. THE DEPUTY COMMISSIONER, COMMERCIAL TAX OFFICE, PATHANAMTHITTA. 5. THE COMMISSIONER, COMMERCIAL TAXES, PUBLIC OFFICES BUILDING, TRIVANDRUM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J ---------------------- W.P.(c) No.26194 of 2009 ---------------------------------------- Dated this the 17th day of September 2009 J U D G M E N T 1. The challenge in this writ petition is against Ext.P10 order issued by the 1st respondent whereby penalty is imposed under Section 87 of the KVAT Act, pursuant to interception of transport of goods effected by the petitioner, finding that there was attempt in evasion of payment of tax. By the impugned order, the Bank Guarantee to the tune of Rs.3,99,450/- provided as security was directed to be encashed towards penalty. It is noticed that the petitioner has got an effective statutory remedy by way of appeal against Ext.P10 order. Therefore, this writ petition challenging Ext.P10 cannot be entertained. However, the petitioner had expressed an apprehension that pursuant to Ext.P10 order, there is chance for encashment of the Bank Guarantee, even before the petitioner could file an appeal and seek stay against Ext.P10 order. 2. Considering such circumstances, the writ petition is disposed of directing the 1st respondent not to encash the Bank Guarantee, pursuant to Ext.P10 order, for a period of one month W.P.(c) No.26194/09 2 from today, facilitating the petitioner to move appeal and stay petition against Ext.P10 order. (C.K.ABDUL REHIM, JUDGE) jsr