JUDGMENT

Against Ext. P2 penalty order under the Kerala Value Added Tax Act , the petitioner preferred an appeal before the first appellate authority. By Ext.P3 first appellate order, the appeal was dismissed. The petitioner therefore preferred Ext.P4 second appeal together with Ext.P5 stay petition before the 2nd respondent. In the meanwhile, the 1st respondent issued Ext.P6 letter to the 3rd respondent, seeking to invoke the bank guarantee, that was furnished by the petitioner, at the time of detention of the goods.

2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i) The 2nd respondent shall consider and pass orders on Ext.P5 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii) Recovery steps for recovery of the amounts confirmed against petitioner by Ext.P6 letter shall be kept in abeyance till orders are passed by the

2nd respondent as directed above.

iii) The petitioner shall