IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST DECEMBER 2009 / 10TH AGRAHAYANA 1931 WP(C).No. 34476 of 2009(D) -------------------------- PETITIONER(S): --------------- BAIJU K.K., S/O.KUNJU, JOY LAND, ROOM NO.5, PALLIPADAN BUILDING, EDAPALLY, ERNAKULAM. BY ADV. SRI.RENNY AUGUSTINE RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER (ADMN.) COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 3. COMMERCIAL TAX OFFICER (ENQUIRY) COMMERCIAL TAXES, PALAKKAD. 4. DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 5. THE MANAGER, STATE BANK OF HYDRABAD, M.K.K.NAIR ROAD, COCHIN-25. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34476 OF 2009 ------------------------------ Dated this the 1st day of December, 2009 J U D G M E N T ---------------------- 1. Since statutory appeal filed as per Ext.P4, against Ext.P3 order imposing penalty under Section 47 (6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), is pending consideration and disposal before the 4th respondent appellate authority, I am of the opinion that the writ petition can be disposed of directing that authority to consider and pass orders on the appeal on an early basis. 2. Therefore the writ petition is disposed of directing the 4th respondent to consider and dispose of Ext.P4 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. It is stated that the petitioner had already furnished Bank Guarantee for the amount of penalty imposed, at the time when the goods were detained, for facilitating its release. The respondents are directed to keep in abeyance realisation of amounts covered under the impugned order of penalty till the disposal of the appeal, W.P.(C).34476/09-D 2 provided the Bank Guarantee is still alive and the petitioner makes arrangement for renewal of the same if necessary. C.K.ABDUL REHIM, JUDGE. okb