IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 1141 of 2008(J) -------------------------------------------- PETITIONER: ------------------ M/S.K T C AUTOMOBILES (P) LTD., Y M C A ROAD, CALICUT, REPRESENTED BY ITS MANAGING DIRECTOR, P.V.NIDHISH, AGED 37 YEARS, S/O.P.V.CHANDRAN. BY ADV. SRI.B.G.BHASKAR SRI.BIJU ABRAHAM RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVENMENT, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (IB)I, OFFICE OF THE DY.COMMISSIONER, (INTELLIGENCE) COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. THE SALES TAX OFFICER, (RECOVERY), C/O.DY.COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.1141 OF 2008 J PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 11.7.2007. EXT.P2TRUE COPY OF THE ORDER IN WP(C).10739/07 DT.17.3.07 EXT.P3 COPY OF ORDER DT 1.10.07. EXT.P4COPY OF ORDER DT 27.12.07 EXT.P5 COPY OF CERTIFICATE DT 9.2.2008 EXT.P6 COPY OF ASSESSMENT ORDER DT 26.12.02. EXT.P7COPY OF CERTIFICATE DT 27.7.07. / TRUE COPY / P.S. TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1141 OF 2008 J -------------------------------------- Dated this the 1st September, 2008 JUDGMENT Ext.P4 is challenged. Ext.P4 is an order passed in Appeal by the statutory Authority, granting stay of demand of penalty for the year 2000 - 2001 on condition that the petitioner remits fifty per cent of the demand on or before 10.1.2008 and furnishes adequate security for the balance amount. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. According to petitioner, the case of the petitioner is squarely covered by the Division Bench decision of this Court in M.F.A. No.1000/02 which related to the year 1999 - 2000. Briefly put, the case of the petitioner is that the sale of the 96 cars, which is the subject matter of the order of penalty, took place from Mahe. Petitioner has a Branch Office at Mahe. The main office is at Kozhikode. According to the Department, the sale took place from Kozhikode and the transactions were not included in the turnover and this resulted WPC.1141/08 J 2 in imposition of penalty. On a perusal of Ext.P4 order, merely stating that whether the facts and circumstances of the case are similar to the previous year, etc. require detailed examination, conditions are imposed for grant of stay. According to petitioner, there is no difference between the position obtaining in 1999 - 2000 and the position obtaining in the year 2000 - 2001, and the petitioner was entitled to blanket stay. Learned counsel for petitioner would contend that the matter is to be conclusively decided with reference to the place where registration was granted. He points out that the registration in respect of the 96 cars was granted in Mahe. Going by the law declared by the Division Bench of this Court, he would submit that actually nothing further remains and the Appellate Authority has failed to consider the relevant aspects. Learned Government Pleader maintained that there was difference in facts. Going by Ext.P4, I would think that it appears to be a mechanical order and no reasons are disclosed and this is a matter relating to imposition of penalty also. Therefore, Ext.P4 WPC.1141/08 J 3 cannot be sustained and it is quashed. The third respondent will reconsider the application for stay and take a decision on the same within three weeks from the date of production of a copy of this Judgment. The recovery proceedings initiated against the petitioner will be kept in abeyance till a decision is taken on the application for stay as aforesaid. Petitioner will be afforded an opportunity of hearing before a decision is taken as aforesaid. The Writ Petition is disposed of as above. K. M. JOSEPH, JUDGE kbk.