IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 19229 of 2008(L) -------------------------- PETITIONER: ------------ ANEETTE KURIAN, , HIGH CREST ESTATE KOOTTIKKAL, IDUKKI DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, SQUAD NO.I, DEPARTMENT OF COMMERICIAL TAXES IDUKKI AT KATTAPPANA. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERICIAL TAXES ERNAKULAM 3. DHANALAKSHMI BANK VADAKKANCHERRY, PALAKKAD DISTRICT REPRESENTED BY ITS MANAGER. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19229 OF 2008 L ```````````````````````````````````````````````````` Dated this the 26th day of June, 2008 J U D G M E N T Petitioner seeks quashing of Ext.P3 order and a direction to dispose of Ext.P4 appeal and Ext.P5 stay petition. Ext.P3 is an order of the 1st respondent, Intelligence Officer, imposing penalty. The petitioner has already furnished a Bank Guarantee. The petitioner has filed Ext.P4 appeal and Ext.P5 stay petition before the 2nd respondent. 2. Having heard both sides, the writ petition is disposed of directing the 2nd respondent to consider and take a decision on Ext.P5 stay petition, in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such decision is taken, the Bank Guarantee furnished by the petitioner will not be enforced. The petitioner will produce a copy of this judgment before the 2nd respondent as soon as it is received. It will be open to the petitioner to contend before the appellate authority that, upon the petitioner keeping alive the Bank Guarantee till the proceedings are completed, stay may be granted. (K.M.JOSEPH, JUDGE) aks