IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 16TH AUGUST 2011 / 25TH SRAVANA 1933 WA.No. 1205 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.21218/2011 Dated 08/08/2011 .................... APPELLANT/ PETITIONER ------------------------ RENJITH JOSE, S/O.JOSEPH, 6/258, PULIMALAYIL HOUSE, KANNOTH P.O., KODANCHERRY, KOZHIKODE. BY ADV. SRI.B.MOHANLAL SRI.SAIJU S. SRI.T.PRASAD RESPONDENTS/ RESPONDENTS ------------------------- 1. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. PIN - 682013. 2. THE DEPUTY COMMISSIONER, APPEALS - II, COMMERCIAL TAXES, THEVALLY P.O., KOLLAM. PIN - 691099. 3. THE INTELLIGENCE OFFICE, SQUAD NO.I, COMMERCIAL TAXES DEPARTMENT, KOLLAM. PIN - 691001. GOVT.PLEADER, SRI.MUHAMMED RAFIK THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------- W.A.No.1205 OF 2011 ------------------------------- Dated this the 16th day of August, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. Heard the learned counsel for the appellant and the learned Government Pleader for respondent. Prayer is only for modification of conditional order issued by the Tribunal staying recovery proceedings pending disposal of the appeal. The learned Single Judge declined relief and consequently Writ appeal is filed. The appellant's case is that eventhough the liquour seized from the vehicle was traced to belong to one of the passengers and he is separately proceeded against, penalty is separately levied on appeallant. However, the Government pleader submitted that liability on transportor is absolute under Section 69(1) of the KVAT Act. Since the matter ispending before the Tribunal, we do not want to express anything on the merits of the case. However, having regard to the peculiar features of the case, we allow the Writ Appeal by modifying the judgment of the learned Single Judge and Ext.P8 order of the W.A.No.1205/2011 2 Tribunal by reducing payment to Rs.25,000/- as condition for stay. The appellant is granted two weeks time from today to pay Rs.25,000/- and if payment is made recovery of penalty shall stand stayed till the disposal of the appeal. The Tribunal will hear and dispose of the appeal within a period of three months from the date of payment as above. The appellant will produce copy of the judgment for compliance. If the Tribunal cancels the penalty, amount will be refunded to the appellant without any delay. Issue copy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/16/8