Muthoot Motors (Cochin) vs Intelligence Officer on 8 December, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 35368 of 2009(M)


1. MUTHOOT MOTORS (COCHIN),
                      ...  Petitioner

                        Vs



1. INTELLIGENCE OFFICER,
                       ...       Respondent

2. INTELLIGENCE INSPECTOR,

3. THE DHANALAKSHMI BANK LIMITED,

4. THE DY. COMMISSIONER (APPEALS),

                For Petitioner  :SRI.S.ANIL KUMAR (TRIVANDRUM)

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :08/12/2009

 O R D E R
                       C.K.ABDUL REHIM, J.

                      ------------------------------
                    W.P.(C).No.35368 OF 2009
                      ------------------------------

            Dated this the 8th day of December, 2009


                          J U D G M E N T

———————-

1. Against Ext.P3 order imposing penalty under Section

47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the

petitioner had filed statutory appeal as evidenced from Ext.P4

before the 4th respondent. Petitioner had also filed stay petition

as per Ext.P5, along with the appeal. Contention of the

petitioner is that they have already furnished Bank Guarantee for

the amount of penalty at the time when the goods were

intercepted, for the purpose of release of the goods. It is now

apprehended that the respondents may encash the Bank

Guarantee, without taking into consideration of pendency of the

appeal and the stay petition. Hence the petitioner is seeking

directions to keep in abeyance realisation of the Bank Guarantee

till the disposal of the appeal.

2. Having considered facts and circumstances of the

case, I am of the opinion that the writ petition can be disposed of

on issuing necessary directions to the 4th respondent.

Accordingly the 4th respondent is directed to consider and pass

orders on Ext.P4 appeal after affording an opportunity of hearing

W.P.(C).35368/09-M 2

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.

The respondents are directed to keep in abeyance all further

steps for realisation of the Bank Guarantee till the disposal of the

appeal, on condition of the petitioner keeping the Bank

Guarantee alive, if necessary after renewal, till such time.

C.K.ABDUL REHIM, JUDGE.

okb