IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 1ST JULY 2008 / 10TH ASHADHA 1930 WP(C).No. 19709 of 2008(U) -------------------------- PETITIONER: ------------------ M/S MARUTHAM STEEL INDUSTRIES (P) LTD., VIII/885,NIDA, KANJIKODE,PALAKKAD 678 621, REPRESENTED BY ITS DIRECTOR -M.KANDASAMY. BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENTS: --------------------- 1. INTELLIGENCE OFFICER, SQUAD NO;1,SPECIAL TEAM, COMMERCIAL TAXES, ERNAKULAM 682 024. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19709 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of July, 2008 JUDGMENT Petitioner challenges Ext.P4 order of penalty, Ext.P6 order of stay, Exts.P8 and P8(a) revenue recovery notices. It seeks a direction to dispose of Ext.P5 appeal and also seeks a direction to the third respondent to forbear from proceeding against the petitioner on the basis of Exts.P8 and P8(a). By Ext.P4, petitioner has been visited with the penalty in a sum of Rs.67,24,200/-. Apparently the main component of the order relates to the discovery of alleged excess production arrived at on the basis of the electricity consumption. The authority has reckoned the excess production on the basis of 800 units for production of one metric tonne. According to the petitioner that figure is fallacious. He relied on Ext.P3 to contend that consumption per tonne is much more than 800 units. Having regard to all the circumstances involved in the case, in particular the contention of the petitioner that it is totally unsafe to rely on the figure of 800 units for producing one metric tonne and in view of the fact that it is a penalty, I feel that Ext.P6 should be modified and it is ordered that it suffices that the petitioner pays a sum of Rs.20 Lakhs and furnishes security before the assessing authority for the balance amount. WPC. 19709/2008. 2 This direction need be complied with within a period of three weeks from today. I leave open all the contentions of both the parties. (K.M. JOSEPH, JUDGE) sb