IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH JUNE 2011 / 17TH JYAISHTA 1933 WP(C).No. 15230 of 2011(C) ------------------------ PETITIONER : --------------------- LIFE HEALTH CARE PVT.LTD., 27/147, CHEMMAYATH BUILDING, NORTH FORT GATE, THRIPOONITHURA, REP.BY ITS MANAGING DIRECTOR. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (ENQUIRY), OFFICE OF DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY-2. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-1. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 15230 of 2011 --------------------------------- Dated this the 7th day of June, 2011 JUDGMENT By virtue of Ext.P10 order penalty was imposed against the petitioner under section 47(2) of the KVAT Act. The Bank Guarantee furnished by the petitioner for satisfying the demand of security deposit was ordered to be converted into penalty. Aggrieved by Ext.P10 the petitioner had preferred Ext.P11 appeal accompanied by Ext.P12 application for stay. Ext.P13 order was issued by the appellate authority, the 2nd respondent herein. Without considering the fact that the amount of penalty stands secured through the bank guarantee, a condition for granting interim stay was imposed insisting to make payment of 25% of the amount due. The petitioner is aggrieved by Ext.P13 order. 2. Considering the fact that the total amount covered under the order of penalty now stands secured through the bank guarantee, I am of the view that interest of justice will be served if a direction is issued to have an early disposal of the appeal. WP(C) 15230/2011 2 3. Under the above circumstance the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P11 appeal after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 3. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P10 shall be kept in abeyance, subject to condition of the petitioner renewing the bank guarantee, if necessary, till the date of disposal of the appeal.. 4. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 15230/2011 3