CHOICE CONSTRUCTIONS Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and also the learned Government Pleader.

(2.) IN so far as WP(C) No. 22751/12 is concerned, the relevant assessment year is 2009-10. Exts.P1 and P2 are the assessment order and the penalty order that were passed against the petitioner under the provisions of the KVAT Act. These orders were challenged before this Court and in Ext.P3 judgment in WP (C) No. 20034/12, this court relegated the petitioner to pursue the appellate remedies under the Act. Accordingly, the petitioner filed Exts.P4 and P5 appeals along with stay petitions. The stay petitions were considered by the 5th respondent, appellate authority and Exts.P6 and P7 orders have been passed. By these orders, stay has been granted on condition that the petitioner remits 1/3rd of the tax and the penalty and furnish security for the balance. In this writ petition, what is under challenge is Ext.P7 order mentioned above.

(3.) IN so far as WP(C) No. 22751/12 is concerned, what is under challenge is Ext.P7 order mentioned above granting stay on condition that the petitioner remits 1/3rd of the penalty levied for the year 2009-10 under Section 67(1) of the KVAT Act. Although the appellate authority has assigned his reasons justifying the condition imposed, still having regard to the fact that the levy in question is a penalty, I feel that the condition requiring remittance of 1/3rd of the amount is onerous.