IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 21002 of 2008(A)
1. K.R.ALLOYS LTD, 9/823,
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER, SQUAD - 1,
... 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. 21002 OF 2008 A
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Dated this the 14th day of July, 2008
J U D G M E N T
Petitioner challenges Ext.P7 and also seeks to
quash Exts.P1 notice, P4 order and P7 interim order.
Direction is also sought to dispose of Ext.P5 appeal and to
keep recovery proceedings in abeyance. Ext.P4 is the order
imposing penalty without giving an opportunity to hear the
petitioner. Petitioner preferred appeal. By Ext.P7, the
petitioner is granted conditional 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
WPC.21002/08
: 2 :
the norms of the KSIDC. According to the petitioner, it has no
relevance and penalty cannot be initiated on presumptions.
3. Having regard to the totality of facts, I feel that the
petitioner can be directed to pay a sum of Rs.20 lakhs and to
furnish security for the balance amount. In such
circumstances, Ext.P7 is modified and it is ordered that the
petitioner need pay a sum of Rs.20 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.
(K.M.JOSEPH, JUDGE)
aks