IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH JUNE 2011 / 23RD JYAISHTA 1933 RP.No. 382 of 2011() ------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.9602/2011 .................... REVIEW PETITIONER(S):PETITIONERS --------------------------------------------- QUILON TRADING COMPANY, VII/234B, NEDUMBASSERRY, P.O.MEKKAD, THURUTHISSERRY, ERNAKULAM DIST, REP. BY M.P.DIVAKARAN, PARTNER. BY ADVS. SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT(S): RESPONDENTS -------------------------------------- 1. INTELLIGENCE OFFICER (IB), ERNAKULAM-682 015. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, KOCHI-682 002. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13/06/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- R.P.No.382 of 2011in W.P.(C).No.9602 of 2011 ------------------------------------------- Dated this the 13th day of June, 2011 O R D E R -------------- In view of the fact that in identical cases this court had restrained recovery of penalty amounts, pending disposal of the appeals, the condition imposed in paragraph 4 of the judgment sought to be reviewed for remittance of 1/3rd, is unsustainable, is the contention. It seems that such a condition was imposed under a wrong impression that the amount sought to be recovered pertains to 'tax' and not to 'penalty'. 2. Under such circumstances, the Review Petition is allowed to the extent of modifying the judgment dt.28.3.2011, directing the respondents to keep in abeyance recovery of the amounts of penalty covered under Ext.P1 and P2 which is confirmed in Ext.P3, till the disposal of Ext.P4 and P5 appeals, subject to condition of the petitioner furnishing security bond for the entire amount within two weeks from the date of receipt of a copy of this order. C.K.ABDUL REHIM, JUDGE. okb