{"id":136009,"date":"2010-02-17T00:00:00","date_gmt":"2010-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-kalyan-jewelers-kollam-vs-the-intelligence-officer-on-17-february-2010"},"modified":"2014-01-25T14:44:09","modified_gmt":"2014-01-25T09:14:09","slug":"ms-kalyan-jewelers-kollam-vs-the-intelligence-officer-on-17-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-kalyan-jewelers-kollam-vs-the-intelligence-officer-on-17-february-2010","title":{"rendered":"M\/S.Kalyan Jewelers Kollam &amp; &#8230; vs The Intelligence Officer on 17 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Kalyan Jewelers Kollam &amp; &#8230; vs The Intelligence Officer on 17 February, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 4613 of 2010(B)\n\n\n1. M\/S.KALYAN JEWELERS KOLLAM &amp; ERODE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE OFFICER, SQUAD NO.1,\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONR (APPEALS)\n\n3. THE INSPECTING ASST.COMMISSIONR\n\n                For Petitioner  :SMT.S.K.DEVI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :17\/02\/2010\n\n O R D E R\n                    P.R. RAMACHANDRA MENON, J.\n              ..............................................................................\n                       W.P.(C) No. 4613 OF 2010\n               .........................................................................\n                    Dated this the 17th February, 2010\n\n                                    J U D G M E N T\n<\/pre>\n<p>      Pursuant to the surprise inspection of the premises                                       of the<\/p>\n<p>petitioner,   conducted                by        the         first        respondent,          various<\/p>\n<p>incriminating circumstances were brought to light , which led to<\/p>\n<p>penalty proceedings as borne by Ext. P1 order passed by the<\/p>\n<p>first respondent.           Being aggrieved of the same, the petitioner<\/p>\n<p>has preferred Ext. P2                  appeal before the second respondent.<\/p>\n<p>Since coercive proceedings were pursued during the pendency of<\/p>\n<p>the appeal proceedings, the petitioner was constrained to<\/p>\n<p>approach this Court by                    filing W.P.(C)No.1523 of 2010 which<\/p>\n<p>led to Extr.P4 judgment, whereby direction was given to consider<\/p>\n<p>the interlocutory application for stay and to pass appropriate<\/p>\n<p>orders   thereon,          simultaneously                     intercepting                the coercive<\/p>\n<p>proceedings till such time. Pursuant to Ext. P4 verdict, the I.A.<\/p>\n<p>for stay was considered by the second respondent and Ext. P5<\/p>\n<p>order has been passed                  granting interim stay on condition that<\/p>\n<p>the    petitioner       satisfied             50%           of       the         penalty      imposed<\/p>\n<p>and furnished adequate security for the balance amount, which<\/p>\n<p>forms the subject matter of challenge in this Writ Petition.<\/p>\n<p>W.P.(C) No. 4613 OF 2010<\/p>\n<p><span class=\"hidden_text\">                                 2<\/span><\/p>\n<p>     2. The learned Counsel for the petitioner submits that the<\/p>\n<p>finding and reasoning given by the second respondent in Ext.P5<\/p>\n<p>are not correct or sustainable and that the only reason given is<\/p>\n<p>non-production of stock register.\n<\/p>\n<p>     3. The learned Government Pleader, referring to the actual<\/p>\n<p>facts and circumstances, particularly with regard to the contents<\/p>\n<p>of Ext. P1 penalty order, submits that quite a lot of unaccounted<\/p>\n<p>sales were unearthed on the particular day of inspection and that<\/p>\n<p>there is wide disparity with regard to the actual facts and figures<\/p>\n<p>submitted from the part of the petitioner.   It is also brought to<\/p>\n<p>the notice of this Court that as against the alleged  entrustment<\/p>\n<p>of 2.4 Kgms of gold with M\/s. Muthoot Bankers, the actual<\/p>\n<p>discrepancy is to an extent of 26 Kgms.     The Learned Counsel<\/p>\n<p>also submits that the facts and figures available on record have<\/p>\n<p>been properly considered and that the finding in Ext. P5 is well<\/p>\n<p>supported by reasons.\n<\/p>\n<p>     4. This Court finds it difficult to accept the versions put<\/p>\n<p>forth from the part of the petitioner and to interfere with Ext.P5<\/p>\n<p>order. The order is well supported with reasons and there is<\/p>\n<p>W.P.(C) No. 4613 OF 2010<\/p>\n<p><span class=\"hidden_text\">                                  3<\/span><\/p>\n<p>proper application of mind. The petitioner is well at liberty to<\/p>\n<p>agitate the matter in appeal, before the second respondent,       in<\/p>\n<p>the course of finalisation of the proceedings. However, taking<\/p>\n<p>note of the huge amount involved, the condition imposed by the<\/p>\n<p>second respondent     to satisfy 50% of the penalty, is hereby<\/p>\n<p>reduced to 1\/3rd, which will meet the ends of justice.<\/p>\n<p>      5. Accordingly, the petitioner is directed to satisfy 1\/3rd of<\/p>\n<p>the penalty imposed upon the petitioner in place of 50% ordered<\/p>\n<p>in Ext.P5.   However, since the time stipulated by the second<\/p>\n<p>respondent in Ext.P5 is already over, the petitioner is permitted<\/p>\n<p>to remit the same within &#8216;two weeks&#8217; from the date of receipt of<\/p>\n<p>a copy of the judgment. But for variation as above, Ext. P5 is<\/p>\n<p>left in tact .   On satisfying the requirement as above, the<\/p>\n<p>petitioner will continue to enjoy the benefit of     interim order<\/p>\n<p>granted by the second respondent, till the disposal of the appeal.<\/p>\n<p>      The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                 P.R. RAMACHANDRA MENON,<br \/>\n                                           JUDGE.\n<\/p>\n<p>lk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Kalyan Jewelers Kollam &amp; &#8230; vs The Intelligence Officer on 17 February, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 4613 of 2010(B) 1. M\/S.KALYAN JEWELERS KOLLAM &amp; ERODE, &#8230; Petitioner Vs 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, &#8230; Respondent 2. THE DEPUTY COMMISSIONR (APPEALS) 3. THE INSPECTING ASST.COMMISSIONR For [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-136009","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Kalyan Jewelers Kollam &amp; ... vs The Intelligence Officer on 17 February, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-kalyan-jewelers-kollam-vs-the-intelligence-officer-on-17-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Kalyan Jewelers Kollam &amp; 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