IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 2715 of 2006(W) ------------------------- PETITIONER: ------------ K.IBRAHIM, PROPRIETOR, M/S.UNITECH BOARD, EDANAD, KUMBLA, KASARAGOD DISTRICT. BY ADV. SRI.T.M.SREEDHARAN RESPONDENTS: ------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PROCEEDINGS OF THE GENERAL MANAGER, DIC, KASARAGOD DT.18.9.98. P2: TRUE OCPY OF ORDER DT.3.7.2002 ISSUED BY THE INTELLIGENCE OFFICER, KASARAGOD. P3: TRUE COPY OF REVISION ORDER R.P. NO.12/2002 DT.27.6.2003 ISSUED BY DEPUTY COMMISSIONER. P4: TRUE COPY OF ORDER DT.13.5.2005 PASSED BY R1. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.2715 of 2006 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Heard counsel for the petitioner and Government Pleader. Order under challenge is one issued by the Commissioner of Commercial Taxes reducing the penalty to 50% sustained in first revision. Counsel for the petitioner contended that there is no evasion of tax and though with delay, the petitioner has remitted the tax with interest. I find some force in this contention because it is recorded in Ext.P4 that petitioner has paid tax with interest. However, it is seen that petitioner persistently delayed filing of return and payment of tax. Having regard to the findings, I dispose of the W.P. modifying Ext.P4 by reducing penalty to rupees one lakh. C.N.RAMACHANDRAN NAIR Judge pms