IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 6TH NOVEMBER 2008 / 15TH KARTHIKA 1930 WP(C).No. 30746 of 2008(I) -------------------------- PETITIONER(S): --------------- M/S.CHEERS BAR & STEP-IN-RESTAURANT, ANTONY'S TOWER, PATHANAPURAM, REPRESENTED BY ANTONY ABRAHAM, MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 2. DEPUTY COMMISSIONER (APPEALS)-II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTARAKKARA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30746 OF 2008 I ```````````````````````````````````````````````````` Dated this the 6th day of November, 2008 J U D G M E N T Petitioner challenges Ext.P3. Ext.P3 is an order passed by the appellate authority granting stay of collection of penalty under section 45(A) of the KGST Act on condition that the petitioner pays 40% of the penalty imposed and also furnishes security for the balance amount. 2. I heard learned counsel for petitioner and learned Government Pleader. Learned counsel for petitioner points out that the penalty has been imposed on the basis of the gross profit arrived at with reference to certain bills relating to a particular day in March 2006. He also relies on the judgment of this court in M/s.Classic Marbles Vs. State of Kerala [2008 (3) KHC 459(DB)]. Having considered the facts, writ petition is disposed of modifying Ext.P3 and directing that if the petitioner deposits Rs.3 lakhs and furnishes adequate security for the balance WPC.30746/08 : 2 : amount to the satisfaction of the Intelligence Officer within two weeks from today, there will be a stay of collection of penalty till the disposal of the appeal. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE