{"id":19750,"date":"2008-11-28T00:00:00","date_gmt":"2008-11-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jay-yes-traders-vs-the-inspecting-assistant-on-28-november-2008"},"modified":"2016-08-29T09:57:07","modified_gmt":"2016-08-29T04:27:07","slug":"jay-yes-traders-vs-the-inspecting-assistant-on-28-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jay-yes-traders-vs-the-inspecting-assistant-on-28-november-2008","title":{"rendered":"Jay Yes Traders vs The Inspecting Assistant &#8230; on 28 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Jay Yes Traders vs The Inspecting Assistant &#8230; on 28 November, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28710 of 2004(P)\n\n\n1. JAY YES TRADERS, KUNNAMUNDA JUNCTION,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INSPECTING ASSISTANT COMMISSIONER,\n                       ...       Respondent\n\n2. THE STATE OF KERALA, REP.BY THE\n\n3. THE ASSISTANT COMMISSIONER (ASSESSMENT),\n\n4. THE INSPECTING ASSISTANT COMMISSIONER,\n\n5. THE SALES TAX INSPECTOR, SALES TAX\n\n                For Petitioner  :DR.K.B.MUHAMED KUTTY (SR.)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :28\/11\/2008\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR, J.\n               ....................................................................\n                          W.P.(C) No.28710 of 2004\n               ....................................................................\n              Dated this the 28th day of November, 2008.\n\n                                      JUDGMENT\n<\/pre>\n<p>      The petitioner is challenging Ext.P8 order wherunder for the<\/p>\n<p>offence of smuggling rubber out of the State without payment of tax,<\/p>\n<p>the Adjudicating Officer has demanded penalty at five times the<\/p>\n<p>amount of tax under two heads which is the scheme of compounding<\/p>\n<p>provided under the Act. I heard Senior counsel appearing for the<\/p>\n<p>petitioner and the Government Pleader for the respondents.<\/p>\n<p>      2. On going through Ext.P8 and after hearing counsel appearing<\/p>\n<p>for both sides, I do not find any ground to interfere with the findings on<\/p>\n<p>attempt to smuggle goods through Check Post proved by the<\/p>\n<p>department. So far as the quantum of penalty is concerned, there is no<\/p>\n<p>scope for interference because the amount demanded is under the<\/p>\n<p>compounding scheme and the alternative for the department was to<\/p>\n<p>recover cost of the rubber and value of the lorry released under the<\/p>\n<p><span class=\"hidden_text\">                                      2<\/span><\/p>\n<p>orders of this court. In fact, the officer has limited penalty to the extent<\/p>\n<p>secured by this court under the judgment referred to therein. The W.P.<\/p>\n<p>is accordingly disposed of upholding Ext.P8.<\/p>\n<p>                                      C.N.RAMACHANDRAN NAIR<br \/>\n                                      Judge<\/p>\n<p>pms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Jay Yes Traders vs The Inspecting Assistant &#8230; on 28 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28710 of 2004(P) 1. JAY YES TRADERS, KUNNAMUNDA JUNCTION, &#8230; Petitioner Vs 1. THE INSPECTING ASSISTANT COMMISSIONER, &#8230; Respondent 2. THE STATE OF KERALA, REP.BY THE 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), [&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-19750","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jay Yes Traders vs The Inspecting Assistant ... on 28 November, 2008 - 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\/jay-yes-traders-vs-the-inspecting-assistant-on-28-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jay Yes Traders vs The Inspecting Assistant ... on 28 November, 2008 - Free Judgements of Supreme Court &amp; 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