IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 9TH JULY 2008 / 18TH ASHADHA 1930 WP(C).No. 20308 of 2008(P) ----------------------------------------------- PETITIONER: ----------------- SMITHA SUMITHRAN, HOTEL SEA BLUE, MALLAPPALLY, THIRUVALLA, PATHANAMTHITTA DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 2. INTELLIGENCE OFFICER, SQUAD NO.11, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 4. TAHSILDAR, TALUK OFFICE, MALLAPPALLY. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 20308 OF 2008 P -------------------------------------- Dated this the 9th July, 2008 JUDGMENT Petitioner challenges Exts.P9 and P0. They are orders granting stay of the penalty imposed on the petitioner on condition that the petitioner remits fifty per cent of the penalty amount. Learned counsel for the petitioner submits the assessments are not completed on the basis of an inspection applying the method of weighted average. A conclusion was reached that the penalty is to be levied. He would submit that in the matter of penalty, the method adopted by the Officer is unsustainable. I heard the learned Government Pleader also. What is in issue is an order of penalty. No doubt, the assessment also is not completed. Having regard to all circumstances present in this case, I feel that without expressing any opinion on the merits of the matter and leaving open the contentions of the parties, Exts.P9 and P10 are to be modified as follows: WPC. 20308/08 P 2 Exts.P9 and P10 are modified and it is ordered that the petitioner need pay one-third of the penalty imposed and provide security for the balance amount to the satisfaction of the assessing authority. Two weeks' time from today is granted for complying with Exts.P9 and P10 as modified above. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge