IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 28632 of 2011(D) ---------------------------------------- PETITIONER(S): ----------------------- TRANS GLOBAL INLAND CONTAINER SERVICES PVT. LTD., P.B. NO.4501, VEEKAY TOWER, TAB ROAD, COCHIN 682 018, REP.BY ITS AUTHORIZED SIGNATORY- RAMESH MENON. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, MATTANCHERRY 682 002. 2. INTELLIGENCE INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR 678 624. 3. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015. 4. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, ERNAKULAM 682 015. 5. FEDERAL BANK LTD., M.G.ROAD, ERNAKULAM 682 035, REP.BY ITS CHIEF MANAGER. R1 TO R4 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.28632/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE APPROVAL GIVEN BY THE MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT OF COMMERCE, UDYOG BHAVAN, NEW DELHI TO THE PETITIONER DTD. 23.3.2010. P2:- COPY OF THE QUOTATION GIVEN BY CARGOTEC INDIA PVT. LTD., BANGALORE DTD. 11.1.2011. P3:- COPY OF THE PURCHASE ORDER DTD. 27.1.2011. P4:- COPY OF THE BROCHURE DISCLOSING THE NATURE OF REACH STACKER DTD NIL. P5:- COPY OF THE RECEIPT ISSUED BY THE CARGOTEC INDIA PVT. LTD. DTD. 27.1.2011. P6:- COPY OF THE INVOICE ISSUED BY THE CARGOTEC INDIA PVT. LTD. DTD. 14.7.2011. P6(a):- COPY OF THE RECEIPT ISSUED BY CARGOTEC INDIA PVT. PTD. DT.D 25.7.2011. P7:- COPY OF THE NOTICE GIVEN BY THE 2ND RESPONDENT UNDER SECTION 47 (2) OF THE KVAT ACT. DTD. 10.8.2011. P8:- COPY OF THE FORM – 16 CERTIFICATE OF OWNERSHIP DTD. 16.7.2011. P9:- COPY OF THE NOTICE GIVEN BY THE 2ND RESPONDENT UNDER SECTION 47 (2) OF THE KVAT ACT. DTD. 11.8.2011. P10:- COPY OF THE JUDGMENT IN WPC. 22256/2011 DTD. 17.8.2011. P11:- COPY OF THE LETTER ISSUED BY THE SIT RESPONDENT TO 5TH RESPONDENT DTD. 19.10.2011. P12:- COPY OF THE PENALTY ORDER NO.322/4/11-12ISSUED BY THE IST RESPONDENT DTD. 12.10.2011. P12(a):- COPY OF THE PENALTY ORDER NO.327/2/11-12 ISSUED BY THE IST RESPONDENT DTD. 12.10.2011. P13:- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27.10.2011. P13(a):- COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27.10.2011. P14:- COPY OF THE APPEAL FIELD BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 7.10.2011. P14(a):- COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27.10.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28632 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of October, 2011. J U D G M E N T The petitioner seeks stay of recovery proceedings pending appeal against the penalty orders. The learned Government Pleader submits that appeals have not yet been filed. The learned counsel for the petitioner submits that appeals and stay petitions have been filed today morning. The petitioner submits that the impugned orders have been served on the petitioner only on 25.10.2011 and the petitioner has not been given a breathing time to file appeals and seek interim orders. According to the petitioner, that is unjust. 2. Having heard both sides, I dispose of this writ petition with the following directions: If appeals and stay petitions have been filed as claimed by the petitioner, the 3rd respondent shall consider and pass orders on Exts. P13(a) and P14(a) stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on the stay petitions, coercive recovery proceedings for recovery of the disputed penalty shall be kept in abeyance. The proceedings would include proceedings to invoke bank guarantee furnished by the petitioner as security. Sd/- S. Siri Jagan, Judge. Tds/