IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 OP.No. 3012 of 2003(H) ---------------------- PETITIONER: ------------ T.S.SANKAR, S/O. SUBRAMANIAN, "SOUBHAGHYA", OPP.ASWANI HOSPITAL, THENNADI BAZAR, OTTAPALAM, PALAKKAD DISTRICT. BY ADV. SRI.P.G.PARAMESWARA PANICKER SRI.SANTHEEP ANKARATH RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR, (REVENUE RECOVERY), TALUK OFFICE, OTTAPALAM, PALAKKAD DISTRICT. 2. INTELLIGENCE OFFICER, INVESTIGATION BRANCH, COMMERCIAL TAXES, PALAKKAD. 3. THE SALES TAX OFFICER (RESERVE), OTTAPALAM, SALES TAX OFFICE, OTTAPALAM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.5412/2003 IN OP NO.3012/2003 DISMISSED: 25.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER OF R3 DT.10.7.2002. P2: TRUE COPY OF APPELLATE ORDER DT.26.12.2002. P3: TRUE COPY OF DEMAND NOTICE DT.17.12.2002 BY R1. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.3012 of 2003 .................................................................... Dated this the 25th day of January, 2008. JUDGMENT The order under challenge is penalty levied under Section 17(5A) of the KGST Act. Since assessment is modified in appeal, petitioner is entitled to consequential relief i.e. reduction in penalty in proportion to the tax that got reduced in appeal. The O.P. is disposed of directing the officer to modify the penalty to the extent required in tune with the revised demand of tax. C.N.RAMACHANDRAN NAIR Judge pms