IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID TUESDAY, THE 13TH JANUARY 2009 / 23RD POUSHA 1930 WP(C).No. 22533 of 2003(G) -------------------------- PETITIONER: --------------- K.PRATAP NAIR, MANAGER, HOTEL LUCIA, EAST FORT, THIRUVANANTHAPURAM. BY ADV. SRI.P.GOPALAKRISHNAN NAIR RESPONDENTS: --------------- 1. APPELLATE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. SALES TAX OFFICER, LUXURY TAXES, O/O THE DEPUTY COMMISSIONER, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI K.D. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.22533/2003 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF THE NOTICE NO.LT 97/2001 DTD. 16/11/2001 ISSUED TO THE PETITIONER. EXT.P2 TRUE COPY OF THE LETTER NO.LUC/M-401/2001/02 DTD. 20/11/2001 FROM THE PETITIONER TO THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE ORDER NO.LT.97/2001-02 DTD. 28/11/2001 FROM THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE IST REPONDENT DTD. 15/12/2001. EXT.P5 TRUE COPY OF THE ORDER IN STA.733/2001 DTD. 22/12/2001. EXT.P6 TRUE COPY OF ABSTRACT FROM THE MINUTES OF THE MEETING DTD. 28/5/2003. HARUN-UL-RASHID,J. --------------------------- W.P.(C).NO.22533 OF 2003 ---------------------------- DATED THIS THE 13TH DAY OF JANUARY, 2009 JUDGMENT Exts.P3 and P5 orders passed under the Kerala Taxes on Luxuries Act, 1976 are under challenge. It is submitted by the petitioner that he was submitting monthly returns regularly and that for the month of October, 2001 return was sent by post on 5/11/2002 so as to reach the authorities within the prescribed time. But the petitioner received Ext.P1 notice on 16/11/2001 intimating him that unless the return under the Act is not filed on or before 17/11/2001 with proof for payment of tax, the Sales Tax Officer will propose to impose a penalty of Rs.20,000/- without further notice. Ext.P2 is the reply submitted by the petitioner. Not accepting the submissions raised in Ext.P2, the Sales Tax Officer, Luxury Tax, passed Ext.P3 order imposing the maximum penalty of Rs.20,000/-, which is equivalent to the amount of tax. This order was confirmed by the Appellate Assistant Commissioner of -2- W.P.(C).No.22533/2003 Commercial Taxes, Thiruvananthapuram by Ext.P5 order. 2. The learned counsel for the petitioner submitted that there is no justification for imposing a penalty of Rs.20,000/- by the 2nd respondent. According to the counsel, the petitioner submitted the return by post on 5/11/2001. Admittedly, the return was received on 20/11/2001. So however, the delay is only for a period of three days and therefore the counsel submits that the imposition of penalty at the said rate is highly unconscionable and unjust. It is also submitted by the counsel that the petitioner was submitting the returns and paying the tax regularly. 3. Considering the circumstances pointed out by the learned counsel for the petitioner, I am inclined to take a lenient view re-fixing the penalty at Rs.2,000/-. The 2nd respondent shall refund the balance amount to the petitioner within a period of one moth from the date of receipt of a copy of this judgment. Writ Petition is disposed of as above. HARUN-UL-RASHID, Judge. kcv.