{"id":255578,"date":"2009-12-08T00:00:00","date_gmt":"2009-12-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/muthoot-motors-cochin-vs-intelligence-officer-on-8-december-2009"},"modified":"2018-12-11T00:00:33","modified_gmt":"2018-12-10T18:30:33","slug":"muthoot-motors-cochin-vs-intelligence-officer-on-8-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/muthoot-motors-cochin-vs-intelligence-officer-on-8-december-2009","title":{"rendered":"Muthoot Motors (Cochin) vs Intelligence Officer on 8 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Muthoot Motors (Cochin) vs Intelligence Officer on 8 December, 2009<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 35368 of 2009(M)\n\n\n1. MUTHOOT MOTORS (COCHIN),\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. INTELLIGENCE OFFICER,\n                       ...       Respondent\n\n2. INTELLIGENCE INSPECTOR,\n\n3. THE DHANALAKSHMI BANK LIMITED,\n\n4. THE DY. COMMISSIONER (APPEALS),\n\n                For Petitioner  :SRI.S.ANIL KUMAR (TRIVANDRUM)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :08\/12\/2009\n\n O R D E R\n                       C.K.ABDUL REHIM, J.\n\n                      ------------------------------\n                    W.P.(C).No.35368 OF 2009\n                      ------------------------------\n\n            Dated this the 8th day of December, 2009\n\n\n                          J U D G M E N T\n<\/pre>\n<p id=\"p_1\">                          &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p id=\"p_1\">       1.   Against Ext.P3 order imposing penalty under Section<\/p>\n<p>47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the<\/p>\n<p>petitioner had filed statutory appeal as evidenced from Ext.P4<\/p>\n<p>before the 4th respondent. Petitioner had also filed stay petition<\/p>\n<p>as per Ext.P5, along with the appeal.               Contention of the<\/p>\n<p>petitioner is that they have already furnished Bank Guarantee for<\/p>\n<p>the amount of penalty at the time when the goods were<\/p>\n<p>intercepted, for the purpose of release of the goods. It is now<\/p>\n<p>apprehended that the respondents may encash the Bank<\/p>\n<p>Guarantee, without taking into consideration of pendency of the<\/p>\n<p>appeal and the stay petition. Hence the petitioner is seeking<\/p>\n<p>directions to keep in abeyance realisation of the Bank Guarantee<\/p>\n<p>till the disposal of the appeal.\n<\/p>\n<p id=\"p_2\">       2.   Having considered facts and circumstances of the<\/p>\n<p>case, I am of the opinion that the writ petition can be disposed of<\/p>\n<p>on    issuing  necessary     directions     to   the 4th  respondent.<\/p>\n<p>Accordingly the 4th respondent is directed to consider and pass<\/p>\n<p>orders on Ext.P4 appeal after affording an opportunity of hearing<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">W.P.(C).35368\/09-M               2<\/span><\/p>\n<p>to the petitioner, as early as possible, at any rate within a period<\/p>\n<p>of one month from the date of receipt of a copy of this judgment.<\/p>\n<p>The respondents are directed to keep in abeyance all further<\/p>\n<p>steps for realisation of the Bank Guarantee till the disposal of the<\/p>\n<p>appeal, on condition of the petitioner keeping the Bank<\/p>\n<p>Guarantee alive, if necessary after renewal, till such time.<\/p>\n<p id=\"p_3\">                            C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p id=\"p_4\">okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court 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), &#8230; Petitioner Vs 1. INTELLIGENCE OFFICER, &#8230; Respondent 2. INTELLIGENCE INSPECTOR, 3. THE DHANALAKSHMI BANK LIMITED, 4. THE DY. COMMISSIONER (APPEALS), For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-255578","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Muthoot Motors (Cochin) vs Intelligence Officer on 8 December, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/muthoot-motors-cochin-vs-intelligence-officer-on-8-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Muthoot Motors (Cochin) vs Intelligence Officer on 8 December, 2009 - Free Judgements of Supreme Court &amp; 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