IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 27TH NOVEMBER 2008 / 6TH AGRAHAYANA 1930 WP(C).No. 35090 of 2008(B) -------------------------- PETITIONER(S): ---------------------- M/S.VARUNA ROAD LINES, PRIVATE LIMITED, NO.579, ESWARAN CHETTY LAY OUT, TATABAD, CROSS CUT ROAD, COIMBATORE 641 012. REPRESENTED BY AREA MANAGER, S.MANOHARAN. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ----------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. COMMERCIAL TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 5. SAMSUNG INDIA ELECTRONICS PVT LTD., 39/4925, M.G.ROAD, COCHIN. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.35090 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of November, 2008 JUDGMENT Petitioner seeks to challenge Ext.P6 and seeks a direction to conduct a de novo adjudication. Petitioner further seeks a direction to dispose of the appeal out of turn and not to encash Bank Guarantee furnished by the petitioner. By Ext.P6 the Commercial Officer has proceeded to impose penalty of Rs.2,40,230/-. It is further ordered that the amount of security deposit collected as per the Bank Guarantee should be adjusted towards the penalty. Actually, petitioner was a transporter and petitioner had furnished Bank Guarantee. Petitioner has preferred Ext.P7 appeal accompanied by stay application. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. The apprehension of the petitioner is that pending the appeal the Bank Guarantee given by the petitioner will be adjusted against the penalty. 4. I feel that in view of the pendency of the appeal, it may not be appropriate to permit the adjustment of the Bank Guarantee against the penalty. WPC.35090/2008. 2 In such circumstances, the writ petition is disposed of as follows: There will be a direction to the first respondent to take up Ext.P7 appeal and take a decision thereon in accordance with law. I make it clear that I have not expressed any view either on the merits or maintainability of the appeal. However, I further order that till the disposal of the appeal the Bank Guarantee furnished by the petitioner will not be enforced or adjusted against the penalty. This will be subject to the condition that the petitioner will keep alive the Bank Guarantee till the disposal of the appeal. (K.M. JOSEPH, JUDGE) sb