IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JANUARY 2010 / 11TH POUSHA 1931 WP(C).No. 37846 of 2009(A) -------------------------------------- PETITIONER: ------------------- HONEYWELL AUTOMATION INDIA LTD., DOOR NO.28/3825C, SAHODARAN AYYAPPAN ROAD, ELAMKULAM, KADAVANTHRA.P.O, COCHIN -20, REPRESENTED BY ITS SITE IN CHARGE SHAMIAM. BY ADV. MR.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE SALES TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, MATTANCHERRY. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER MR. K.P. PRATHEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 37846 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of January, 2010 J U D G M E N T 1. Ext.P6 appeal filed against Ext.P5 order imposing penalty under Section 47 (6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), along with the interlocutory application filed seeking stay, are pending consideration and disposal before the 3rd respondent. On an earlier occasion when the transport of goods were detained, the petitioner had approached this court and through Ext.P4 judgment the goods were directed to be released on condition of the petitioner furnishing Security Bond. The 3rd respondent in that writ petition (W.P.(C) No.28943/2009) is M/s. Bharat Petroleum Corporation Ltd., Kochi Refinery, Ambalamugal. The goods under transport was consigned to the said company in execution of works contract undertaken by the petitioner. Therefore while directing release of the goods, in Ext.P4 judgment, this court issued specific directions to the said respondent (M/s. Bharat Petroleum W.P.(C)No. 37846 of 2009 -2- Corporation Ltd.) restraining them from disbursing amounts due under the works contract, to the extent of Rs.2,58,16,482/-, until the adjudication proceedings under Section 47 is finalised. 2. Grievance voiced by the petitioner is that pending disposal of Ext.P6 appeal, the respondents are now taking steps for realisation of amounts from M/s. Bharat Petroleum Corporation Ltd. The petitioner is seeking direction from this court for an early disposal of the appeal and till then to keep the recovery steps in abeyance. Having considered facts and circumstances of the case, I am of the opinion that the matter can be disposed of on issuing necessary direction to the 3rd respondent appellate authority. 3. Therefore the 3rd respondent is directed to consider and dispose of Ext.P6 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. The respondents are directed to keep in abeyance W.P.(C)No. 37846 of 2009 -3- recovery of amounts covered under Ext.P5, provided the conditions stipulated in Ext.P4 judgment against the 3rd respondent therein (M/s. Bharat Petroleum Corporation Ltd) is continued. Hence M/s. Bharat Petroleum Corporation, Kochi Refinery, Ambalamughal is hereby restrained from disbursing amounts due to the petitioner, to the extent stipulated in Ext.P4 judgment, till disposal of the appeal as directed above. 5. The petitioner shall produce copy of this judgment before the 3rd respondent as well as before the authorities of M/s. Bharat Petroleum Corporation Ltd. It is made clear that the appellate authority will also issue prohibitory order against M/s. Bharat Petroleum Corporation Ltd. restraining from disbursing amounts to the above said extent to the petitioner, till the disposal of the appeal. C.K. ABDUL REHIM JUDGE shg/