IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 18147 of 2011(P) --------------------------------------- PETITIONER(S): ----------------------- SANDHYA SHIBU, PROPRIETRIX, M/S.MRIDHUL TIMBER DEPOT, CHEVOOR P.O., THRISSUR DISTRICT, PIN-680 574. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD.II, THRISSUR-680 004. 2. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, THRISSUR-680 004. 3. THE ASST. COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR-680 004. 4. THE MANAGER, STATE BANK TRAVANCORE, KODANNOOR, THRISSUR DIST.-680 574. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. R4 BY ADV. SRI.T.SETHUMADHAVAN, SRI.PUSHPARAJAN KODOTH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 18147 of 2011(P) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE NOTICE DATED 09/09/2008 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE BANK GUARANTEE DATED 10/09/2008 ISSUED BY THE STATE BANK OF TRAVANCORE, KODANNUR BRANCH. EXT.P3: COPY OF THE PENALTY ORDER NO.VCR II/441/08-09 DATED 25/02/2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P4: COPY OF THE APPEAL DATED 30/03/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P5: COPY OF THE STAY PETITION DATED 05/07/2011 FILED BEFORE THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 18147 of 2011 ================== Dated this the 14 th day of July, 2011 J U D G M E N T The petitioner's goods were detained on allegation of attempt to evade tax. The goods were released on furnishing bank guarantee as a security for the proposed penalty. Subsequently, proceedings were completed and penalty was imposed on the petitioner. Before the petitioner could move the appellate authority against the order of penalty, respondents 1 and 2 have invoked the bank guarantee. According to the petitioner, it is unjust to invoke the bank guarantee without giving the petitioner an opportunity to file an appeal and seek interim orders. 2. I have heard the learned Government Pleader also. 3. I am also of opinion that before invoking the bank guarantee, respondents 1 and 2 should give some breathing time to the petitioner to approach the appellate authority for interim orders. The petitioner has now filed Exts.P4 appeal and Ext.P5 stay petition. In the above circumstances, this writ petition is disposed of with the following directions; The 3 rd respondent shall consider and pass orders on Ext.P5 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders w.p.c.18147/11 2 are passed on Ext.P5 stay petition, respondents 1 and 2 shall not invoke the bank guarantee furnished by the petitioner. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge