IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 OT.Rev.No. 15 of 2009() ---------------------------------- PETITIONER/APPELLANT -------------------- S.M.KASSALY, S.M.SAW MILLS, NAVAIKULAM. BY ADV. MR.JOSE JOSEPH RESPONDENT(S): RESPONDENT ------------------------- STATE OF KERALA. BY GOVT. PLEADER MR.MOHAMED RAFFIY THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 05/02/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: tss C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. =~=~=~=~=~=~=~=~=~=~=~=~=~= O.T.Rev. No. 15 of 2009 =~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 5th day of February, 2010. O R D E R Ramachandran Nair, J. Heard the learned counsel for the petitioner and the learned Government Pleader. 2. Even though we do not find any merit in the contention that there was no shortage of goods on inspection as alleged by the department, considering the fact that the petitioner was not involved in any offence previously, even though he conducted the business for the last 20 years, we feel maximum penalty at two times the tax is on the high side. 3. We, therefore, allow the revision in partly reducing the penalty to 1 ½ times tax as against twice tax sought to be evaded. C.N.RAMACHANDRAN NAIR JUDGE. P.S.GOPINATHAN JUDGE. mn