IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 2241 of 2008()
1. AKAY FLAVOURS & AROMATICS LIMITED,
... Petitioner
Vs
1. THE SALES TAX OFFICER, COMMERCIAL TAXES,
... Respondent
2. COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.JOSEPH KODIANTHARA
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :26/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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W.A.No.2241 of 2008
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Dated, this the 26th day of November, 2008
JUDGMENT
H.L.Dattu, C.J.
This writ appeal is directed against the orders passed by
the learned Single Judge in W.P.(C) No.32677/2004 dated 29.8.2008.
2. By the impugned order the learned Single Judge has
sustained the penalty imposed by the respondent authorities in exercise of
their powers under Section 45A of the Kerala General Sales Tax Act,
1963.
3. The penalty that was imposed by the respondents is in a
sum of Rs.8,000/-. The penalty so imposed is sustained by the learned
Single Judge.
4. In our opinion, in view of the smallness of the amount
involved in this litigation, it may not be necessary for us to go into the
merits or demerits of the case pleaded by the appellant in this appeal.
Therefore, we leave open the question raised in this appeal to be agitated
in an appropriate proceedings.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(A.K.BASHEER)
JUDGE
MS