{"id":198821,"date":"2008-01-09T00:00:00","date_gmt":"2008-01-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/raja-and-raja-vs-the-sales-tax-officer-on-9-january-2008"},"modified":"2017-11-04T15:40:19","modified_gmt":"2017-11-04T10:10:19","slug":"raja-and-raja-vs-the-sales-tax-officer-on-9-january-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/raja-and-raja-vs-the-sales-tax-officer-on-9-january-2008","title":{"rendered":"Raja And Raja vs The Sales Tax Officer on 9 January, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Raja And Raja vs The Sales Tax Officer on 9 January, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 30102 of 2004(H)\n\n\n1. RAJA AND RAJA, TIMBER INDUSTRIES AND\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER, KODUNGALLUR\n                       ...       Respondent\n\n2. THE COMMISSIONER OF COMMERCIAL TAXES,\n\n3. THE INSPECTING ASSISTANT COMMISSIONER\n\n                For Petitioner  :SRI.K.J.MOHAMMED ANZAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :09\/01\/2008\n\n O R D E R\n                   C.N.RAMACHANDRAN NAIR, J.\n                        -------------------------\n                     WP(C) No. 30102 of 2004\n                    ---------------------------------\n             Dated, this the 9th day of January, 2008\n\n                           J U D G M E N T\n<\/pre>\n<p>      Petitioner is challenging recovery proceedings for recovery of<\/p>\n<p>arrears of tax, penalty and interest due under the KGST Act. The<\/p>\n<p>main dispute is with regard to amount of penalty shown in Ext.P5<\/p>\n<p>notice. Petitioner has produced Ext.P1 penalty order and contended<\/p>\n<p>that the amount shown in RR notice is incorrect because the penalty<\/p>\n<p>levied under Ext.P1 is only Rs.34,516\/-.            However, learned<\/p>\n<p>Government Pleader submitted that besides the penalty levied<\/p>\n<p>under Section 45A, another penalty of Rs.31,720\/- is levied on<\/p>\n<p>petitioner under Section 45AA of the KGST Act for non-payment of<\/p>\n<p>arrears of tax and other amount due under the Act.            I feel,<\/p>\n<p>petitioner can be granted reduction of penalty demanded under<\/p>\n<p>Section 45AA, provided, the arrears of tax and penalty levied under<\/p>\n<p>Section 45A and interest thereon are paid within a reasonable time.<\/p>\n<p>In the circumstances, this writ petition is disposed of granting time<\/p>\n<p>to petitioner till 25\/03\/2008 to pay the arrears of tax and penalty<\/p>\n<p>levied under 45A along with interest. If payment is made so, then<\/p>\n<p>the penalty levied under Section 45AA will stand reduced to<\/p>\n<p>Rs.5,000\/- and the balance penalty will stand canceled.            If<\/p>\n<p>WP(C) No. 30102\/2004<br \/>\n<span class=\"hidden_text\">                                   -2-<\/span><\/p>\n<p>petitioner does not make payment as above, then entire amount<\/p>\n<p>including full penalty levied under Section 45AA can be recovered<\/p>\n<p>from petitioner.    Similarly recovery of penalty levied under Section<\/p>\n<p>45A will be subject to further orders in the statutory revision filed<\/p>\n<p>by the petitioner or subsequent challenge thereon. I make it clear<\/p>\n<p>that the right to challenge penalty levied under Section 45A is left<\/p>\n<p>open and if any reduction is granted, the penalty remitted to that<\/p>\n<p>extent will be refunded.\n<\/p>\n<p>      This writ petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                        (C.N.RAMACHANDRAN NAIR, JUDGE)<\/p>\n<p>jg<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Raja And Raja vs The Sales Tax Officer on 9 January, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 30102 of 2004(H) 1. RAJA AND RAJA, TIMBER INDUSTRIES AND &#8230; Petitioner Vs 1. THE SALES TAX OFFICER, KODUNGALLUR &#8230; Respondent 2. THE COMMISSIONER OF COMMERCIAL TAXES, 3. THE INSPECTING [&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-198821","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>Raja And Raja vs The Sales Tax Officer on 9 January, 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\/raja-and-raja-vs-the-sales-tax-officer-on-9-january-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raja And Raja vs The Sales Tax Officer on 9 January, 2008 - Free Judgements of Supreme Court &amp; 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