IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH FEBRUARY 2011 / 5TH PHALGUNA 1932 WP(C).No. 5191 of 2011(Y) ------------------------------------- PETITIONER(S): ------------------------ JOHNYMON.M,PROPRIETOR,MATTATHIL TRADERS, MURICKASSERY.P.O,IDUKKI. BY ADV. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER,COMMERCIAL TAX OFFICE, DEVIKULAM,PIN-685613. 2. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES,IDUKKI AT RAJAKKADU, PIN-685566. 3. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM,PIN-682018. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.5191 of 2011 ------------------------------------------- Dated this the 24th day of February, 2011 J U D G M E N T ---------------------- Pursuant to detention of a transport effected by the petitioner and initiation of proceedings under Section 47 of the Kerala Value Added Tax Act, 2003 (KVAT Act), penalty was imposed against the petitioner to the tune of Rs.22,725/-, under Section 47(6) of the KVAT Act, as per Ext.P5. Aggrieved by the said order the petitioner had preferred Ext.P6 appeal before the 3rd respondent. It is stated that the appeal is now pending consideration and disposal before the 3rd respondent. Apprehension of the petitioner is that, the assessing authority, the 1st respondent herein, may initiate proceedings for finalising the assessment for the relevant period based on the penalty order issued under Ext.P5. If such assessment is finalised before disposal of Ext.P6 appeal, that will cause severe prejudice, is the contention. Therefore the petitioner seeks a direction to the 3rd respondent for an early disposal of Ext.P6 appeal. W.P.(C).5191/11 -2- 2. It is noticed from Ext.P5 that the petitioner had already made security deposit of a sum equivalent to the amount of penalty and therefore the amount of penalty imposed now stands well secured. Under such circumstances I am of the view that interest of justice will be served if a direction is issued to the 3rd respondent to dispose of the appeal at the earliest possible. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P6 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb