IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WA.No. 1616 of 2006() --------------------- ( AGAINST THE JUDGEMENT IN WPC.12809/2006 Dated 18/07/2006) .................... APPELLANT/ PETITIONER IN W.P. -------------------------------- THE INDIA CEMENTS LIMITED, 'ICL HOUSE', KRISHNASWAMY ROAD, KOCHI-682 035, REPRESENTED BY ITS ASSISTANT VICE-PRESIDENT(MARKETING), SRI.K.RAMGOPAL. BY ADV. SRI.K.SRIKUMAR RESPONDENTS/ RESPONDENTS IN W.P. ---------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE-I, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER(AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES VENNALA, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. SHAMSUDEEN. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J. CHELAMESWAR, CJ & P.R. RAMACHANDRA MENON, J. .............................................................................. W.A.No. 1616 OF 2006 ......................................................................... Dated this the 21st December, 2010 J U D G M E N T J. Chelameswar, CJ. When the matter is taken up, the learned counsel for the appellant very fairly submits that the issue involved is no more resintegra, since it is squarely covered by the decision in M/s. Madras Cements v. Assistant Commissioner reported in (2010 (2) KHC 847 (DB), against the appellant. In the said circumstances, for the same reasons shown therein, the instant appeal is also dismissed 2. Further, in the above mentioned judgment, it was observed as follows: “However since the Legislature itself has felt that discount provision calls for clarification, we feel penal provision should not be invoked against the appellants/petitioners provided they accept disallowance, clear the arrears if any, with interest due thereon.” W.A.No. 1616 OF 2006 2 We are of the opinion the said directions can be issued in this case also and ordered accordingly. J. CHELAMESWAR, CHIEF JUSTICE. P.R. RAMACHANDRA MENON, JUDGE. lk