IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 21002 of 2008(A) -------------------------- PETITIONER: ------------ K.R.ALLOYS LTD, 9/823, OPP.KANNAMPULLY SUB STATION, THILLANGAD, MANJALOOR P.O., PALAKKAD - 678 502, REPRESENTED BY ITS DIRECTOR & AUTHORISED SIGNATORY SHABEER.K. BY ADV. SRI.C.P.MOHAMMED NIAS SMT.P.K.SHAKKEELA RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, SQUAD - 1, ERNAKULAM (SPECIAL TEAM), OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, THRIKKAKARA, KOCHI-21. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21002 OF 2008 A ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T Petitioner challenges Ext.P7 and also seeks to quash Exts.P1 notice, P4 order and P7 interim order. Direction is also sought to dispose of Ext.P5 appeal and to keep recovery proceedings in abeyance. Ext.P4 is the order imposing penalty without giving an opportunity to hear the petitioner. Petitioner preferred appeal. By Ext.P7, the petitioner is granted conditional stay on condition that the petitioner remits 1/3rd of the penalty amount and furnishes security for the balance 2/3rd within 30 days of the order. 2. I heard learned counsel for the petitioner and learned Government Pleader also. This is a case where the petitioner has been visited with penalty on the basis of the consumption of electricity from which the officer has found unaccounted production sold evading tax. Again, this is a case where the authority has proceeded to act on the basis of WPC.21002/08 : 2 : the norms of the KSIDC. According to the petitioner, it has no relevance and penalty cannot be initiated on presumptions. 3. Having regard to the totality of facts, I feel that the petitioner can be directed to pay a sum of Rs.20 lakhs and to furnish security for the balance amount. In such circumstances, Ext.P7 is modified and it is ordered that the petitioner need pay a sum of Rs.20 lakhs and to furnish security for the balance amount for which the petitioner is granted two weeks' time from today. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks