IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH MAY 2009 / 7TH JYAISHTA 1931 WP(C).No. 14652 of 2009(B) -------------------------- PETITIONER: --------------- M/S.GOLD STAR PAINTS & CHEMICALS(P) LTD. KALMANDAPAM, PALAKKAD, REP. BY ITS MANAGING DIRECTOR, T.T.MUSTHAFA. BY ADV. SRI.N.MURALEEDHARAN NAIR ADV. SMT.K.HYMAVATHY RESPONDENTS: ---------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 14652 OF 2009 ......................................................................... Dated this the 28th May, 2009 J U D G M E N T Challenging Ext. P1 penalty order passed by the first respondent under the relevant provisions of the KVAT Act, 2003, the petitioner approached the second respondent/appellate authority by filing Ext. P3 appeal along with Ext.P4 petition for stay and also Ext.P5 petition for early hearing of the above proceedings. The grievance of the petitioner is that the second respondent is still sleeping over the issue while coercive proceedings are being taken, which hence is sought to be interfered with. It is also pointed out by the learned counsel for the petitioner that the petitioner has already furnished a bank guarantee to the satisfaction of the departmental authorities 2. Heard the learned Government Pleader as well. Considering the facts and circumstances of the case, the Writ Petition is disposed of directing the second respondent to W.P.(C) No. 14652 OF 2009 2 consider and pass final orders on Ext. P3 appeal as expeditiously as possible and at any rate within a period of two months from the date of receipt of a copy of the judgment. Till such final orders are passed on Ext. P3 appeal, the bank guarantee furnished by the petitioner shall not be encashed. P.R. RAMACHANDRA MENON, JUDGE. lk