IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 2492 of 2009(V) ------------------------- PETITIONER(S): --------------- M/S.P.H.MOHAMMED KUNJU & BROTHER DEALERS IRON & STEEL, MARKET ROAD, ERNAKULAM, COCHIN - 35, REPRESENTED BY ITS PARTNER P.H.MOHAMMED KUNJU. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.II, ERNAKULAM. 2. THE MANAGER, FEDERAL BANK LIMITED, BROADWAY, ERNAKULAM. 3. ASSISTANT COMMISSIONER, SPECIAL CIRCLE - I, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.1.2009 , THE COURT ON 22/01/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 2492 OF 2009 V ```````````````````````````````````````````````````` Dated this the 22nd day of January, 2009 J U D G M E N T Proceedings were taken against the petitioner under section 47(2) of the Kerala Value Added Tax Act. Ext.P3 is the order passed by the 1st respondent levying penalty. The petitioner had furnished bank guarantee. Petitioner intends to appeal the decision. 2. I heard learned counsel for the petitioner and learned Government Pleader. In such circumstances, writ petition is disposed of directing that the bank guarantee will not be enforced for a period of one month and thereafter the petitioner to seek appropriate orders from the appellate authority. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE