IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27703 of 2011(K) --------------------------------------- PETITIONER: ------------------- M/S.AGAPPA DIAGNOSTICS LTD., AGAPPE HILLS, PATTIMATTOM P.O., ERNAKULAM DISTRICT, REPRESENTED BY JUBY JACOB, GROUP GENERAL MANAGER. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER,PERUMBAVOOR, PIN-683 542. 2. THE INTELLIGENCE OFFICER,SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES,MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683 101. 3. THE MANAGER, SOUTH INDIAN BANK, KOLENCHERRY, PIN-670 601, ERNAKULAM DISTRICT. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN, R3 BY ADVS. SRI.GEORGE VARGHESE,S.C, SMT.LIZA P.CHERIAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.27703/2011-K: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE BANK GUARANTEE FURNISHED FROM THE R.3. DTD. 11/09/2010. EXT.P.2: COPY OF THE ORDER ISSUED BY THE R.2. DTD. 03/10/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27703 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2011 J U D G M E N T The petitioner is aggrieved by the action of the 2nd respondent in encashing the bank guarantee provided as security by the petitioner pending penalty proceedings in respect of certain transactions by the petitioner under the Kerala Value Added Tax Act. The petitioner's grievance is that, without serving the penalty order the 2nd respondent is invoking the bank guarantee without even giving an opportunity to the petitioner to move the appellate authority and seek interim orders. The learned Government Pleader on instructions submits that, the penalty order has been served on the petitioner on 14.10.2011. The petitioner would contend that he has not yet received the same. In the above circumstances, this writ petition is disposed of with a direction to the respondents to keep in abeyance the proceedings for invoking the bank guarantee for a period of one month from the date of serving of the penalty order on the petitioner, to enable the petitioner to file an appeal W.P.(C)No. 27703 of 2011 -2- against that order and seek interim orders. I make it clear that, I have not decided the question as to whether the petitioner has been served with the penalty order on 14.10.2011. It is for the parties to take up that contention, if occasion warrants. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/