IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32885 of 2011(I) --------------------------------------- PETITIONER(S): ------------------------ P.SENTHIL KUMAR, S/O.PALANIVELU, D NO.4/124, VAIAPPAMALAI, TIRUCHENGODE TALUK, NAMAKKAL, TAMIL NADU - 637 410. BY ADVS. SRI.K.M.JAMALUDHEEN, SMT.LATHA PRABHAKARAN. RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, KASARGOD - 671 121. 2. SOUTH INDIAN BANK, MARAPPARAI BRANCH, NAMAKKAL DISTRICT, TAMIL NADU - 637 410. R1 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN R2 BY ADV. SRI. K.K.JOHN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32885/2011 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT DTD. 12/07/2011. P2: COPY OF THE REVISED NOTICE ISSUED BY 1ST RESPONDENT DTD. 14/07/2011. P3: COPY OF EXPLANATION OF THE PETITIONER DTD. 18/07/2011. P4: COPY OF BANK GUARANTEE FROM THE 2ND RESPONDENT BEARING NO.BG/1/2011 DTD. 21/07/2011. P5: COPY OF ASSESSMENT ORDER OF THE 1ST RESPONDENT DTD.14/11/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32885 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT The goods transported by the petitioner was detained on allegations of attempt to evade tax. The same was released to the petitioner pending enquiry on furnishing bank guarantee for the probable amount of penalty. Now orders have been passed confirming the demand for penalty. The petitioner's grievance in this writ petition is that the petitioner received Ext.P5 order imposing penalty only on 2.12.2011 and the statute gives the petitioner 30 days' time to file an appeal against the same. Before the petitioner could invoke the appellate remedy seeking stay, proceedings are initiated for invoking the bank guarantee, is the grievance of the petitioner. According to the petitioner, it is unjust to invoke the bank guarantee before the petitioner can file an appeal and seek interim orders therein. 2. I have heard the learned Government Pleader also. 3. I am of opinion that the petitioner should be given a W.P.(C)No.32885/11 2 breathing time to file an appeal and seek interim orders in that appeal. In the above circumstances, I dispose of this writ petition with a direction to the respondents not to invoke the bank guarantee till 2.1.2012. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32885/11 3