IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 13398 of 2007(T)
1. M/S. SOUTH TRAVANCORE DISTILLERIES AND
... Petitioner
Vs
1. THE ASST. COMMISSIONER (ASSMNT.),
... Respondent
2. THE DEPUTY COMMISSIONER,
For Petitioner :SRI.V.GIRI
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :17/04/2007
O R D E R
S. SIRI JAGAN, J.
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W.P.(C)NO.13398 OF 2007
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DATED THIS THE 17th DAY OF APRIL, 2007
JUDGMENT
The petitioner challenges Ext.P14 interim order passed by the 2nd
respondent in revision at the instance of the petitioner against Exts.P1
to P3. The petitioner’s contention is that a mere reading of Exts.P1 to
P3 itself would show that the 1st respondent has not applied his mind
before passing Ext.P14 order. The learned counsel for the petitioner
points out that the petitioner had filed detailed reply to the show cause
notice under Section 45A of Kerala General Sales Tax Act. The 1st
respondent has merely glossed over the objections by merely saying
that the reply is not maintainable under law. The learned counsel for
the petitioner therefore vehemently argues for an absolute interim
stay in the place of Ext.P14 order by which the revisional authority has
directed the petitioner to pay 50% of the disputed penalty.
2. Taking into account of the facts and circumstances of the
case, I modify Ext.P14 order and direct the petitioner to pay 25% of
the penalty imposed as per Exts.P1 to P3. In all other respects
Ext.P14 would stand as such.
3. In view of the fact that the time fixed by the revisional
W.P.(c)13398/07 2
authority is to expire, the petitioner shall pay the amount within two
weeks from today.
The writ petition is disposed of as above.
S. SIRI JAGAN, JUDGE
Acd