IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 28TH JANUARY 2009 / 8TH MAGHA 1930 WP(C).No. 2900 of 2009(T) ------------------------- PETITIONER(S): --------------------- M/S.OKAY TRANSPORTS CORPORATION OKAY HOUSE, PANJIRAPOLE ROAD, COCHIN 682 002 REPRESENTED BY ITS CHIEF EXECUTIVE MR. P.M.PREMKUMAR. BY ADV. SRI.K.N.SIVASANKARAN SRI.SUNIL SHANKER RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER (ENQUIRY) OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. STATE BANK OF MYSORE COCHIN BRANCH, KOCHI-2 REPRESENTED BY ITS MANAGER. 4. SAMS IMPEX PVT.LTD 202,A B 2ND FLOOR, LAXMI BHAVAN, NEHRY PALACE, NEW DELHI. BY GOVT. PLEADER SRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 2900 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of January, 2009 JUDGMENT Petitioner is visited with Ext.P8 order imposing penalty. Against the same, petitioner has preferred Ext.P9 appeal. Petitioner has given Bank Guarantee. But by Ext.P8 it is ordered to be adjusted. 2. Heard learned Government Pleader also. 3. In view of the above circumstances, and having heard learned Government Pleader, I feel that till the disposal of the appeal while the petitioner should be called upon to keep alive the Bank Guarantee, the petitioner should also be directed not to enforce the Bank Guarantee. The writ petition is disposed of directing that the Bank Guarantee given under Ext.P5 will not be enforced till a decision is taken on Ext.P9 appeal. The direction not to enforce the Bank Guarantee will be conditional upon the petitioner keeping the Bank Guarantee alive till the disposal of the appeal. There will be a direction to the second respondent to consider and take a decision on Ext.P9 appeal within two months from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb