IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 30TH MAY 2008 / 9TH JYAISHTA 1930 WP(C).No. 16157 of 2008(W) ----------------------------------------------- PETITIONER: ------------------ KULANGARAKATH RAJAN, LALU NIVAS, PARAKUZHI PADAM, CHALAPPURAM P.O., NEAR THALI N.S.S SCHOOL, CALICUT-2. BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM SMT.MABLE.C.KURIAN RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER (COMMERCIAL TAXES DEPARTMENT), SQUAD NO.1, NIRMAL ARCADE, ERANJIPPALAM, KOZHIKODE. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES DEPARTMENT, NIRMAL ARCADE, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16157 OF 2008 W -------------------------------------- Dated this the 30th May, 2008 JUDGMENT Petitioner seeks a direction to dispose of Exts.P6 to P8 and to stay the proceedings for sale of the goods confiscated as per Ext.P5 order till a final order is passed on Ext.P6. Ext.P5 is an order passed by the Intelligence Officer apparently under Section 47(16) of the Kerala Value Added Tax Act ordering seizure and sale of the goods in question. Petitioner has apparently preferred Ext.P6 revision, Ext.P7 stay petition and also Ext.P8 application for advancing the hearing. Heard the learned Government Pleader also. I feel that a decision should be ordered to be taken on Ext.P7 stay petition and in the meantime Ext.P5 should be kept in abeyance. Accordingly, the Writ Petition is disposed of directing the third respondent to consider and take a decision on Ext.P7 in accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. Till such time as a decision is taken on the WPC. 16157/08 W 2 same, Ext.P5 shall be kept in abeyance, if the sale has not already taken place pursuant to Ext.P5. Petitioner will produce a copy of this Judgment before the third respondent as soon as it is made available to him. K. M. JOSEPH, JUDGE kbk.