IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE K.P.BALACHANDRAN FRIDAY, THE 24TH NOVEMBER 2006 / 3RD AGRAHAYANA 1928 WA.No. 2201 of 2006() --------------------- AGAINST THE JUDGEMENT IN OP.36117/2002 Dated 07/04/2003 .................... APPELLANT: ---------- SEBY JOSEPH, COCHIN AGRO PRODUCTS, KUNNUKAD, THENKURISSI, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------- 1. SALES TAX OFFICER-I, THIRD CIRCLE, PALAKKAD. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI GEORGEKUTTY MATHEW THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24/11/2006, THE COURT ON THE SAME SDAY DELIVERED THE FOLLOWING: P.R.RAMAN & K.P.BALACHANDRAN,JJ. ---------------------------------------- W.A.NO.2201 OF 2006 ---------------------------------------- Dated this the 24th day of November, 2006 JUDGMENT Raman,J. This writ appeal arises out of the judgment in O.P.No.36117/2002 rendered by the learned Single Judge. The challenge in the original petition was against the imposition of penalty on the appellant under Section 17 (5A) of the KGST Act. The learned Single Judge disposed of the original petition against which the present appeal is preferred. 2. The constitutional validity of the provision was also challenged. It is fairly submitted by the learned Counsel appearing for the appellant that the issue that arises for consideration in this appeal is squarely covered by a Division Bench decision of this -2- W.A.No.2201/2006 Court in Vasulal International v. Additional Sales Tax Officer-II (2004 (3) KLT 162) upholding the validity of the said provision. In the circumstances, there is no merit in this appeal. It is accordingly dismissed. P.R.RAMAN, Judge. K.P.BALACHANDRAN, Judge. kcv.