IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 18733 of 2011(N) -------------------------------------- PETITIONER: ------------------- N.HASSAN @ ASANAR ANAKKARU VEETTIL, ROASAPOOKANDAM, KUMILY, IDUKKI DISTRICT. BY ADVS. SRI.S.SANTHOSH KUMAR, SMT.P.LISSY JOSE. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIL TAXES, IDUKKI AT NEDUMKANDAM, IDUKKI DISTRICT- 685 602. 2. THE MANAGER STATE BANK OF TRAVANCORE, KUMILY BRANCH, IDUKKI DISTRICT- 685 509. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM- 682 011. R1 & R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN, R2 BY SRI. SATHISH NINAN, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18733/2011-N: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT DTD. 02/02/2010 IN W.P.(C).NO.3146/2010. EXT.P.2: COPY OF THE BANK GUARANTEE NO. BG3/09 DTD. 03/02/2010. EXT.P.3: COPY OF THE PENALTY ORDER DTD. 27/06/2011 OF THE R.1. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18733 OF 2011 ------------------------------------------------- DATED THIS THE DAY OF JULY, 2011 J U D G M E N T The Petitioner furnished the bank guarantee for release of goods detained by the 1st respondent pursuant to orders of this Court in W.P (C) No.3146/2010 pending adjudication. The adjudication ended in imposition of penalty. The petitioner's grievance is that now before the petitioner could resort to appellate remedy against penalty order, the bank guarantee has been invoked by the 1st respondent. Petitioner submits that it is unjust to invoke bank guarantee before the petitioner could file appeal and seek interim orders. I have heard counsel for the Bank and the learned Government Pleader. I am of the opinion that petitioner should be given a breathing time to seek interim orders in an appeal against the penalty order, before the bank guarantee is invoked by the 1st respondent. In view of the above circumstances, I dispose of the writ petition directing respondents 1 and 2 to keep in abeyance the proceedings for enforcement of the Bank guarantee for a period of one month, to enable the petitioner to move the appellate authority and seek interim orders. Sd/- S. SIRI JAGAN, JUDGE. AMG