K.Ibrahim vs The Commissioner Of Commercial … on 22 July, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 2715 of 2006(W)


1. K.IBRAHIM, PROPRIETOR,
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER OF COMMERCIAL TAXES,
                       ...       Respondent

2. THE STATE OF KERALA, REPRESENTED BY THE

                For Petitioner  :SRI.T.M.SREEDHARAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :22/07/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.
                 ....................................................................
                            W.P.(C) No.2715 of 2006
                 ....................................................................
                   Dated this the 22nd day of July, 2008.

                                        JUDGMENT

Heard counsel for the petitioner and Government Pleader. Order

under challenge is one issued by the Commissioner of Commercial Taxes

reducing the penalty to 50% sustained in first revision. Counsel for the

petitioner contended that there is no evasion of tax and though with delay,

the petitioner has remitted the tax with interest. I find some force in this

contention because it is recorded in Ext.P4 that petitioner has paid tax with

interest. However, it is seen that petitioner persistently delayed filing of

return and payment of tax. Having regard to the findings, I dispose of the

W.P. modifying Ext.P4 by reducing penalty to rupees one lakh.

C.N.RAMACHANDRAN NAIR
Judge
pms