IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WA.No. 522 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.3824/2011 Dated 09/02/2011 .................... APPELLANT/PETITIONER: -------------- AGASTIN ABRAHAM, APEX MARKETING, CC-32/21-A1, PUTHIYA ROAD, PALARIVATTOM, KOCHI-25. REP. BY P.A. HOLDER SRI.SOBY.M. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM-682 015. 2. DEPUTY COMMISSIOENR(APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASST. COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN.682 031. 4. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERMENT SECRETARIAT, TRIVANDRUM-695 001. BY G.P. SRI.MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... Writ Appeal No.522 of 2011 .................................................................... Dated this the 12th day of April, 2011. JUDGMENT Ramachandran Nair, J. Writ Appeal is filed against conditional stay order issued by the appellate authority confirmed by the learned Single Judge. It is seen that penalty is levied only for delay in payment of tax for March 2010. According to the appellant, tax liability itself is only Rs.1,67,723/-, whereas the penalty levied is Rs.9,88,160/-. Government Pleader submitted that appeal is pending and return filed is not scrutinised. Considering the contentions raised and since penalty is to be considered only under Section 68 of the KVAT Act, we allow the Writ Appeal by modifying the judgment of the learned Single Judge and in turn the interim order of the appellate authority by reducing the payment to be made to rupees fifty thousand which the appellant will pay within three weeks from now. The appellate authority is directed to 2 take up the appeal and dispose of the same within three months from date of receipt of copy of this judgment. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms