IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 20968 of 2008(U) -------------------------- PETITIONER: ------------ BEEPATH CASTINGS PRIVATE LTD. KANJIKODE, NIDA, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, MR.HAFFEZULLA. BY ADV. SRI.C.P.MOHAMMED NIAS SMT.P.K.SHAKKEELA RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER SQUAD-1, ERNAKULAM (SPECIAL TEAM) DEPARTMENT COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,PALAKKAD. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 20968 OF 2008 U ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T Petitioner challenges Ext.P6 and also seeks to quash Exts.P1 notice, P4 order and P6 interim order. Direction is also sought to dispose of Ext.P4 appeal and to keep recovery proceedings in abeyance. Ext.P6 is the order of stay on condition that the petitioner remits 1/3rd of the penalty amount and furnishes security for the balance 2/3rd within 30 days of the order. 2. I heard learned counsel for the petitioner and learned Government Pleader also. This is a case where the petitioner has been visited with penalty on the basis of the consumption of electricity from which the officer has found unaccounted production sold evading tax. Again, this is a case where the authority has proceeded to act on the basis of the norms of the KSIDC. Apart from that, of course the officer has relied on various discrepancies in arriving at the WPC.20968/08 : 2 : amount of penalty. 3. Having regard to the totality of facts, I feel that the petitioner can be directed to pay a sum of Rs.54 lakhs and to furnish security for the balance amount. In such circumstances, Ext.P6 is modified and it is ordered that the petitioner need pay a sum of Rs.54 lakhs and to furnish security for the balance amount for which the petitioner is granted two weeks' time from today. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE