IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 WP(C).No. 35368 of 2009(M) -------------------------- PETITIONER(S): --------------- MUTHOOT MOTORS (COCHIN), PALARIVATTOM, KOCHI-682 025, REPRESENTED BY ITS PARTNER SMT.REMY THOMAS. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, RAPID ACTION, COMMERCIAL TAXES, ERNAKULAM. 2. INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, THODUPUZHA, IDUKKI DISTRICT. 3. THE DHANALAKSHMI BANK LIMITED, PALARIVATTOM, KOCHI-682 025. 4. THE DY. COMMISSIONER (APPEALS), ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35368 OF 2009 ------------------------------ Dated this the 8th day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P3 order imposing penalty under Section 47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had filed statutory appeal as evidenced from Ext.P4 before the 4th respondent. Petitioner had also filed stay petition as per Ext.P5, along with the appeal. Contention of the petitioner is that they have already furnished Bank Guarantee for the amount of penalty at the time when the goods were intercepted, for the purpose of release of the goods. It is now apprehended that the respondents may encash the Bank Guarantee, without taking into consideration of pendency of the appeal and the stay petition. Hence the petitioner is seeking directions to keep in abeyance realisation of the Bank Guarantee till the disposal of the appeal. 2. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the 4th respondent. Accordingly the 4th respondent is directed to consider and pass orders on Ext.P4 appeal after affording an opportunity of hearing W.P.(C).35368/09-M 2 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. The respondents are directed to keep in abeyance all further steps for realisation of the Bank Guarantee till the disposal of the appeal, on condition of the petitioner keeping the Bank Guarantee alive, if necessary after renewal, till such time. C.K.ABDUL REHIM, JUDGE. okb