IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 29784 of 2010(W)
1. K.A.SUDHAKARAN,KOTTARAM TRADERS,
... Petitioner
Vs
1. INTELLIGENCE OFFICER,SQUAD NO.11,
... Respondent
2. DEPUTY COMMISSIONER(APPEALS),
3. INSPECTING ASSISTANT COMMISSIONER(INT)
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :28/09/2010
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.29784 of 2010
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Dated this the 28th day of September, 2010
J U D G M E N T
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Aggrieved by Ext.P2 order imposing penalty
under Section 47(2) of the Kerala Value Added Tax Act, 2003
(KVAT Act), the petitioner had preferred Ext.P3 appeal
before the 2nd respondent. Ext.P4 is the stay petition filed
along with the appeal.
2. At the time when the transport was detained, the
petitioner had furnished security by way of Bank Guarantee,
for release of the goods. When the respondent attempted to
encash the Bank Guarantee even without issuing a copy of
the order imposing penalty, the petitioner had approached
this court on an earlier occasion, and the encashment of
Bank Guarantee was restrained. According to the petitioner,
the Bank Guarantee in question is kept still alive. Under
such circumstances, the petitioner seeks direction for
disposal of the appeal on an early basis and till then to
restrain encashment of the Bank Guarantee.
3. Heard, learned Government Pleader appearing for
W.P.(C).29784/10-W -2-
the respondents. Since the amount of penalty is fully secured by
way of Bank Guarantee furnished by the petitioner, I am of the
opinion that the writ petition can be disposed of directing the
appellate authority to consider and pass orders on the appeal
and till then to restrain recovery of the amount covered under
the order imposing penalty.
4. The writ petition is accordingly disposed of directing
the 2nd respondent to consider and pass orders on Ext.P3 appeal
at the earliest possible, after affording an opportunity of hearing
to the petitioner, at any rate within a period of six weeks from
the date of receipt of a copy of this judgment.
5. Till such time orders are passed by the 2nd respondent
as directed above, realisation of amount covered under Ext.P1
shall be kept in abeyance provided the petitioner keeps the Bank
Guarantee alive.
6. The petitioner will produce copy of this judgment
before the 2nd respondent.
C.K.ABDUL REHIM, JUDGE.
okb