IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH MARCH 2009 / 25TH PHALGUNA 1930 WP(C).No. 8339 of 2009(J) ------------------------- PETITIONER(S): --------------- M/S.RDS PROJECT LIMITED 6TH FLOOR, ALPHA PLAZA K.P. VALLON ROAD KADAVANTHARA, ERNAKULAM REP. BY ITS AUTHORISED SIGNATORY BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER(APPEALS) ERNAKULAM 2. THE SALES TAX OFFICER(ENQUIRY) COMMERCIAL TAXES MATTANCHERRY 3. THE MANAGER, BANK OF BARODA M.G.ROAD, KOCHI 4. ASSISTANT COMMISSIONER(ASSESSMENT) WORKS CONTRACT AND LUXURY TAX, ERNAKULAM KARGIL BUILDINGS, OLD RAILWAY STATION ROAD ERNAKULAM BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.3.2009 , THE COURT ON 16/03/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 8339 OF 2009 J ```````````````````````````````````````````````````` Dated this the 16th day of March, 2009 J U D G M E N T Ext.P1 is an order by which the petitioner is visited with penalty in a sum of Rs.6,21,150/-. It is also ordered in Ext.P1 that the bank guarantee stands adjusted towards the penalty. The petitioner has preferred Ext.P2 appeal against the order of penalty. The petitioner has also filed Ext.P3 application seeking stay. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Writ petition is disposed of as follows. There will be a direction to the 1st respondent to consider and take a decision on Ext.P2 appeal in accordance with law within two months from the date of receipt of a copy of this judgment. Till such a decision is so taken, the bank guarantee shall not be encashed provided the petitioner keeps the bank guarantee alive till the disposal of the appeal. This direction will hold only if the bank guarantee is not yet encashed. Sd/- (K.M.JOSEPH, JUDGE) aks