IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT :- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 26TH NOVEMBER 2008 / 5TH AGRAHAYANA 1930 WA.No.2241 of 2008 ---------------------------------- AGAINST THE JUDGEMENT IN WPC.No.32677/2004 Dated 29/08/2008 .................... APPELLANT/ PETITIONER IN WP:- ---------------------------------------------- AKAY FLAVOURS & AROMATICS LIMITED, NALLANIKUNNU, ELAVUMTHITTA P.O., PATHANAMTHITTA-689 625, REPRESENTED BY ITS MANAGING DIRECTOR, DR.BALU.P.MALIAKEL. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENTS/RESPONDENTS IN WP:- -------------------------------------------------------- 1. THE SALES TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. 2. COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. BY SERNIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.2241 of 2008 ---------------------------------------------- Dated, this the 26th day of November, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.32677/2004 dated 29.8.2008. 2. By the impugned order the learned Single Judge has sustained the penalty imposed by the respondent authorities in exercise of their powers under Section 45A of the Kerala General Sales Tax Act, 1963. 3. The penalty that was imposed by the respondents is in a sum of Rs.8,000/-. The penalty so imposed is sustained by the learned Single Judge. 4. In our opinion, in view of the smallness of the amount involved in this litigation, it may not be necessary for us to go into the merits or demerits of the case pleaded by the appellant in this appeal. Therefore, we leave open the question raised in this appeal to be agitated in an appropriate proceedings. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS