IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 11715 of 2011(L) --------------------------------------- PETITIONER(S): ------------------------ H & R JOHNSON (INDIA) LIMITED, (A DIVISION OF PRISM CEMENT LIMITED), 14/51 F, BISMI TOWER, KALLAI ROAD, CALICUT-683 002. REPRESENTED BY MR.M.V.UNNIKRISHNAN-AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, KASARAGOD. 2. THE INTELLIGENCE OFFICER, COMMERCIALTAXES, SQUAD NO.II, ERNAKULAM. 3. THE MANAGER, SYNIDICATE BANK, TALIPARAMBA BRANCH, KANNUR DISTRICT. 4. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 & R2, R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 11715 & 11806 of 2011 --------------------------------- Dated this the 11th day of April, 2011 JUDGMENT In both these cases, a common order issued under section 47(6) of the Kerala Value Added Tax Act imposing penalty is under challenge. The petitioner in WP(C). No.11715/2011 is the consignor whereas the petitioner in WP(C). No.11806/2011 is the consignee. Both of them have filed appeals against the order imposing penalty. Ext.P10 is the appeal in the first case and Ext.P8 is the appeal in the 2nd case. 2. It is submitted that the amount of penalty imposed now stands secured through Bank Guarantee furnished by the petitioner in WP(C).No.11806/2011. Hence the petitioners seek direction for an early disposal of the appeals and till then to keep in abeyance recovery steps. 3. Heard; Government Pleader appearing on behalf of respondents. Since the amount of penalty stands fully secured through the Bank Guarantee, ends of justice will be achieved if a direction is issued to the appellate authority to have an early disposal of the appeals. WP(C) .11715 & 11806 of 2011 2 4. Therefore the writ petitions are disposed of directing the 4th respondent appellate authority to consider and dispose of Exts.P10 and P8 appeals filed respectively in WP(C). No.11715/2011 and WP(C)11806/2011, after affording an opportunity of hearing to the petitioners as early as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. 5. Till such time the appeals are disposed of, recovery of amounts covered under the impugned order of penalty shall be kept in abeyance, provided the petitioner in WP (C).No.11806/2001 keeps the Bank Guarantee renewed ,if necessary, in the meanwhile. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .11715 & 11806 of 2011 3