IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 15TH SEPTEMBER 2010 / 24TH BHADRA 1932 OT.Rev.No. 38 of 2010() ----------------------- TAVAT.184/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... PETITIONER:: RESPONDENT/REVENUE: --------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT(S): ASSESSEE: ------------------------ M/S.PEPSICO INDIA HOLDINGS (P) LIMITED WISE PARK, INDUSTRIAL DEVELOPMENT AREA KANJIKODE, PALAKKAD. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 15/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- O. T. Rev. No. 38 of 2010 & C.M. Appln. No. 315 of 2010 -------------------------------------------- Dated this the 15th day of September, 2010 JUDGMENT Ramachandran Nair, J. Even though notice was issued on Delay Condonation Petition, respondent has not entered appearance. However, today when the matter got posted, we heard the Government Pleader on merits of the case. The challenge is only against the order of the Tribunal reducing the penalty to equal amount of tax. This of course is in addition to the tax which the respondent will be called upon to pay under the assessment. On facts, when the Tribunal found that maximum penalty is not called for, we do not think in a revision there is any scope for interference with the discretion exercised by the Tribunal. On the specific facts found in the case, we do not therefore find any ground to entertain the Revision. The Delay Condonation Petition is allowed. However, O.T. Rev. is dismissed on merits. However, this judgment shall not constitute any precedent for other cases for reduction in penalty. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) kk Judge. OTRev. 38/2010 2