IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 OP.No. 16400 of 2001(B) ----------------------- PETITIONER: ------------ MOHAMMED RASHEED, PALAKKAL BUILDING, KANJIRAPPALLY. BY ADV. SRI.JOHN RAMESH K.I.JOHN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.2, OFFICE OF THE INSP. ASST. COMMISSIONER(INT.), SALES TAX, KOTTAYAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.25900/2001 IN OP NO.16400/2001 DISMISSED: 18.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE INSPECTION REPORT ISSUED BY R1 DT.30.5.91. P2: TRUE COPY OF PAGE 9 OF THE STOCK REGISTER. P3: TRUE COPY OF INSPECTION REPORT ISSUED BY R1 DT.30.9.91. P4: TRUE COPY OF NOTICE ISSUED BY R1 DT.17.9.93. P5: TRUE COPY OF PURCHASE BILL NO.27 DT.22.8.91 OF M/S.KANDATHIL RUBBERS. P6: TRUE COPY OF SALE BILL NO.221 DT.18.9.91 FROM M/S.JAYAS INTERNATIONAL, RUBBER DEALERS, KODIMATHA, KOTTAYAM. P7: TRUE COPY OF THE REPLY DT.26.10.1993 FROM THE PETITIONER TO R1. P8: TRUE COPY OF ORDER OF PENALTY ISSUED BY R1 DT.12.11.93. P8(a): TRUE COPY OF THE RECEIPT. P9: TRUE COPY OF ORDER OF THE DEPUTY COMMISSIONER, SALES TAX DT.20.3.95. P10: TRUE COPY OF PROCEEDINGS OF THE INTELLIGENCE OFFICER, SQUAD NO.II, KOTTAYAM. P11: TRUE COPY OF THE DELIVERY NOTE FILED ALONG WITH THE REVISION APPLICATION. P12: TRUE COPY OF ORDER OF DEPUTY COMMISSIONER DT.31.5.97. P13: TRUE COPY OF GROUNDS OF APPLICATION DT.3.7.97. P14: TRUE COPY OF ORDER OF R2 DT.11.12.2000. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.16400 of 2001 .................................................................... Dated this the 18th day of January, 2008. JUDGMENT Heard counsel for the petitioner and Government Pleader. The order under challenge is penalty levied under Section 45A of the KGST Act confirmed by the Commissioner vide Ext.P14. Counsel for the petitioner submitted that the main reason for penalty is shortage of 5 tonnes of rubber purchased and sold by the petitioner details of which were furnished by the petitioner. It is seen from the order that petitioner has furnished details of sale made to the purchaser who is also a registered dealer under the Act. Petitioner's case is that the physical stock was not available during inspection because it was directly consigned from supplier's place to the factory of the purchaser to whom petitioner sold the goods after purchase. Even though petitioner has not established his case beyond doubt to relieve himself of penalty, I feel it is not a fit case for levying maximum penalty. Accordingly, Ext.P14 is modified reducing the penalty to 50%. The O.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms