SREE SASTHA TRADING CO Vs. STATE OF KERALA

JUDGEMENT

(1.) Sri. T. Karunakaran Nambiar, Special Government Pleader (Taxes) as directed by the court took notice on behalf of the respondents and argued the case.

(2.) The appellants were Abkari Contractors during the year 1986-87. The Intelligence Officer, Kollam, who inspected the premises at Anchal seized some of the records maintained by the appellants in the course of business and on verification of the same was satisfied that the appellants have failed to keep true and complete accounts within the meaning of S.46(1)(c) of the K.G.S.T. Act. The Intelligence Officer thereupon gave the appellants an option to compound the offence of failure to keep true and complete accounts punishable under S.46(1)(c) of the K.G.S.T. Act.

(3.) The appellants accepted the offer and got the offence compounded as is seen from the proceeding which was under challenge before the second respondent, the Deputy Commissioner, Sales Tax, Kollam under S.36. The second respondent by his order dated 30-3-1987 allowed the revision and reduced the penalty from Rs.20,000/- to Rs.5,000/-. That order of the revisional authority was revised by the Board of Revenue under S.37 and passed the order restoring the order of the Intelligence Officer, the 3rd respondent. That order of the Board of Revenue is under challenge in this appeal.