IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9085 of 2011(I) ------------------------- PETITIONER(S): ------------------------ M/S.SATHYAN GOLD, PUNNATHANAM JUNCTION, AASRAMAM PO, KOLLAM-691002, REPRESENTED BY ITS MANAGING PARTNER SATHYANANDAN.K. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): --------------------------- 1. THE APPELLATE TRIBUNAL, (VALUE ADDED TAX), THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691001. 3. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.1, KOLLAM-691 021. 4. THE INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), COMMERCIAL TAXES, KOLLAM-691020. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9085 of 2011 ------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Grievance of the petitioner is that even before expiry of the appeal period from the date of service of Ext.P7 order, the authorities are taking coercive steps for disposal of the confiscated gold ornaments, by publishing sale proclamation as per Ext.P8. It is evident that the appellate authority had disposed of the appeal through Ext.P7, which is dated 17.3.2011. According to the petitioner, copy of the said order was served only on 21.3.2011. Now it is evident that auction sale of the gold ornaments is proclaimed to 24.3.2011. The petitioner seeks indulgence of this Court to restrain disposal of the gold ornaments till the petitioner could file statutory appeal against Ext.P7 and seek appropriate interim relief from the appellate authority. 2. Considering the facts and circumstances, I am of the view that, interest of justice will be served if the respondents are restrained from proceeding with further steps for sale of 2 W.P.(C).No.9085 of 2011 the ornaments for a reasonable period in order to facilitate the petitioner to approach the appellate authority. 3. In the result, the writ petition is disposed of directing the respondents to keep in abeyance all further steps for sale of the gold ornaments confiscated, for a period of 2 months from today, in order to facilitate the petitioner to file appeal against Ext.P7 and to seek appropriate interim relief from the appellate authority. C.K.ABDUL REHIM, Judge ami/