IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 30TH JANUARY 2009 / 10TH MAGHA 1930 WP(C).No. 3321 of 2009(U) --------------------------------------------- PETITIONER(S): ---------------------- MESSRS. DRIVE INDIA ENTERPRISES SOLUTIONS LIMITED, SL PLAZA, 5TH FLOOR, PALARIVATTOM, COCHIN 682 025. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DY. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES (APPEALS), THIRUVANANTHAPURAM. 3. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH, THIRUVANANTHAPURAM. 4. THE MANAGER, IDBI BANK, MUMBAI. R1 TO R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3321 OF 2009 U -------------------------------------- Dated this the 30th January, 2009 JUDGMENT I heard the learned counsel for the petitioner and the learned Government Pleader. By Ext.P1, petitioner was imposed a penalty of Rs.34,26,816/=. Petitioner carried the matter in Appeal and by Ext.P2 order, it was reduced to Rs.17,13,408/=. Thereafter, the petitioner appealed to the Tribunal and it is faced with Ext.P5. By Ext.P5, the first respondent directed the fourth respondent Manager of the IDBI Bank to make payment of Rs.7,13,408/= from the Bank Guarantee furnished by the petitioner. According to learned counsel for the petitioner, the petitioner has paid Rs.10 Lakhs as part of interim order at the time of admission of the Appeal culminating in Ext.P2 order. In other words, the petitioner has already paid more than fifty per cent. In such circumstances, the Writ Petition is disposed of as follows: Further proceedings for realisation of the balance amount WPC.3321/09 U 2 covered by Ext.P2 order will be kept in abeyance till the disposal of the Appeal by the Tribunal. The Appeal will be taken up and disposed of within four months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge