IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930 WP(C).No. 38320 of 2008(J) -------------------------- PETITIONER(S): --------------- M/S.SIMPLEX INFRASTRUCTURE LIMITED, HAVING ITS OFFICE AT C/O.INDIA GATEWAY TERMINAL PVT. LTD., ICTT PROJECT, VALARPADAM, COCHIN AND HAVING ITS REGISTERED OFFICE AT SIMPLEX HOUSE, 27, SHAKESPEAR SARANI, KOLKATTA 700 017 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.A.CHATTOPADHYAY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DY. COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (WC), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY SPL.GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.38320 OF 2008 ------------------------------------------- Dated this the 30th day of December, 2008 JUDGMENT The petitioner is a contractor, awarded with certain works in relation to the International Container Terminal project at Vallarpadam. The allegation against the petitioner is that following certain recoveries made from the amounts to be paid to one of the sub-contractors, the amounts deducted by the petitioner as VAT was not paid to the account of the Revenue. The defence raised is that the said differential, with interest of Rs.45,000/-, was remitted. Having considered the contents of the penalty order as also the grounds raised in the appeal, it is ordered that if the petitioner remits an amount of Rs.4,00,000/- within a period of three weeks, the penalty order Ext.P3 impugned in Ext.P4 appeal shall not be enforced pending final consideration of Ext.P4 appeal. If such payment is made, the appellate authority will WPC.38320/08 Page numbers consider the appeal out of turn and dispose of it within an outer limit of three weeks. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.