IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19853 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------ BOSCH LIMITED, FORMERLY MOTOR INDUSTRIES CO. LIMITED, 38/232, MCM BUILDING, N H BYE PASS, PADIVATTOM, KOCHI - 682 024, REPRESENTED BY MR. MANOJ VARMA COMMERCIAL MANAGER. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): --------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, PALAKKAD - 678 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, ERNAKULAM AT EDAPALLY, KOCHI - 682 024. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 015. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19853/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ISSUE VOUCHER NO.528 DATED 29/06/2007. P2 COPY OF THE NOTICE NO.VCI 271/07-08 DATED 02/07/2007. P3 COPY OF THE BANK GUARANTEE NO.1560 DATED 14/09/2007. P4 COPY OF THE PENALTY ORDER NO.OR-1/113/07-08 DATED 31/05/2011. P5 COPY OF THE APPEAL FILED BEFORE THE DY. COMMISSIONER (APPEALS), ERNAKULAM. P6 COPY OF THE APPLICATION FOR STAY FILED BEFORE THE DY. COMMISSIONER (APPEALS), ERNAKULAM. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19853 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2011 J U D G M E N T Against Ext.P4 penalty order, the petitioner has filed Ext.P5 appeal along with Ext.P6 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, recovery proceedings have been initiated by the respondents 1 & 2 for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on Ext.P6 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are thus passed, coercive recovery proceedings for recovery of the disputed penalty in Ext.P5 appeal shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/