IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35803 of 2005(K)
1. M/S.K.K.ISSAC & SONS,
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER,
3. THE COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.PREMJIT NAGENDRAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :22/05/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 35803 OF 2005
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Dated this the 22nd day of May, 2008
JUDGMENT
Heard counsel for the petitioner and Government Pleader. Even
though counsel for the petitioner contended that having regard to the
volume of business and the physical stock available, the variation in
stock noticed was insignificant and consequently the allegation of
evasion of tax is not tenable, I do not think this argument is tenable
because variation of stock noticed at the time of inspection was Rs.
3,26,576.73. The penalty levied is only with reference to the tax
payable on this amount. Moreover the Intelligence Officer himself
accepted petitioner’s explanation that the truck owned by the petitioner
was used for transport of goods belonging to others and addition on
that account was not maintainable. In the circumstances, I find the
order of the Commissioner is quite reasonable leaving no ground for
interference.
W.P. therefore fails and is dismissed.
(C.N. RAMACHANDRAN NAIR)
Judge
kk
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