IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 20968 of 2008(U)
1. BEEPATH CASTINGS PRIVATE LTD.
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
3. INSPECTING ASSISTANT COMMISSIONER
For Petitioner :SRI.C.P.MOHAMMED NIAS
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :14/07/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 20968 OF 2008 U
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Dated this the 15th day of July, 2008
J U D G M E N T
Petitioner challenges Ext.P6 and also seeks to
quash Exts.P1 notice, P4 order and P6 interim order.
Direction is also sought to dispose of Ext.P4 appeal and to
keep recovery proceedings in abeyance. Ext.P6 is the order
of stay on condition that the petitioner remits 1/3rd of the
penalty amount and furnishes security for the balance 2/3rd
within 30 days of the order.
2. I heard learned counsel for the petitioner and
learned Government Pleader also. This is a case where the
petitioner has been visited with penalty on the basis of the
consumption of electricity from which the officer has found
unaccounted production sold evading tax. Again, this is a
case where the authority has proceeded to act on the basis of
the norms of the KSIDC. Apart from that, of course the
officer has relied on various discrepancies in arriving at the
WPC.20968/08
: 2 :
amount of penalty.
3. Having regard to the totality of facts, I feel that the
petitioner can be directed to pay a sum of Rs.54 lakhs and to
furnish security for the balance amount. In such
circumstances, Ext.P6 is modified and it is ordered that the
petitioner need pay a sum of Rs.54 lakhs and to furnish
security for the balance amount for which the petitioner is
granted two weeks’ time from today.
Writ petition is disposed of as above.
Sd/-
(K.M.JOSEPH, JUDGE)
aks
/TRUE COPY/
P.A.TO JUDGE