IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WA.No. 1679 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.27811/2011 Dated 20/10/2011 .................... APPELLANT/PETITIONER: -------------- M/S.GLOBAL SPICES (P) LTD NIDA ,MENONPARA, KANJIKODE ,PALAKKAD REPRESENTED BY ITS MANAGING DIRECTOR, P.KRISHNANUNNI. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS/RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER IIND CIRCLE, COMMERCIAL TAXES PALAKKAD 678 001. 2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES PALAKKAD 678 001. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES PALAKKAD 678 001. BY SPL.G.P.(TAXES) SRI.BOBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag. C.J. & P.S.GOPINATHAN, J. .................................................................... Writ Appeal No.1679 of 2011 .................................................................... Dated this the 4th day of November, 2011. JUDGMENT Ramachandran Nair, Ag. C.J. Heard counsel for the appellant and Government Pleader for respondents. Appellant's case is that he is called upon to pay substantial amount of tax on account of mere delay in production of documents towards proof of export. The appellate authority has recorded that appellant has produced Form H. Government Pleader contended that Form H is acceptable only when it is supported by Bill of Lading and other connected documents. 2. Even though matter has to be decided by the appellate authority after verifying the documents, having regard to the facts on record, we feel appellant is entitled to partial relief. Accordingly we dispose of the appeal by modifying the judgment of the learned Single Judge and the order of stay granted by the appellate authority by 2 reducing payment to Rs.25,000/-. Appellant is granted one month time to make payment. C.N.RAMACHANDRAN NAIR Acting Chief Justice P.S.GOPINATHAN Judge pms