IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 34476 of 2009(D)
1. BAIJU K.K., S/O.KUNJU, JOY LAND,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY ITS
... Respondent
2. COMMERCIAL TAX OFFICER (ADMN.)
3. COMMERCIAL TAX OFFICER (ENQUIRY)
4. DEPUTY COMMISSIONER, COMMERCIAL TAXES,
5. THE MANAGER, STATE BANK OF HYDRABAD,
For Petitioner :SRI.RENNY AUGUSTINE
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :01/12/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.34476 OF 2009
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Dated this the 1st day of December, 2009
J U D G M E N T
———————-
1. Since statutory appeal filed as per Ext.P4, against
Ext.P3 order imposing penalty under Section 47 (6) of the
Kerala Value Added Tax Act, 2003 (KVAT Act), is pending
consideration and disposal before the 4th respondent
appellate authority, I am of the opinion that the writ petition
can be disposed of directing that authority to consider and
pass orders on the appeal on an early basis.
2. Therefore the writ petition is disposed of directing
the 4th respondent to consider and dispose of Ext.P4 appeal,
after affording an opportunity of hearing to the petitioner, as
early as possible, at any rate within a period of one month
from the date of receipt of a copy of this judgment.
3. It is stated that the petitioner had already
furnished Bank Guarantee for the amount of penalty
imposed, at the time when the goods were detained, for
facilitating its release. The respondents are directed to keep
in abeyance realisation of amounts covered under the
impugned order of penalty till the disposal of the appeal,
W.P.(C).34476/09-D 2
provided the Bank Guarantee is still alive and the petitioner
makes arrangement for renewal of the same if necessary.
C.K.ABDUL REHIM, JUDGE.
okb