KERALA STATE CVIL SUPPLIES CORPORATION LIMITED Vs. SECRETARY TO GOVT OF KERALA COMMERCIAL TAXES DEPARTMENT GOVT SECRETARIA TTRIVANDRUM

JUDGEMENT

(1.) THIS writ petition is filed by the Kerala State Civil Supplies Corporation Limited challenging the action of the respondents in proceeding to recover penalty levied on it as per Ext.P2. According to the counsel for the petitioner, the matter relates to the financial year 2008-2009 with respect to which, Ext.P1 demand notice was issued by the second respondent. The petitioner had challenged the assessment on the basis of which Ext.P1 order was issued. Accordingly, as per Exts.P4 and P5 the assessment was set aside and the matter was remanded for fresh consideration. Accordingly, a revised assessment order was passed, which is Ext.P6. As per Ext.P6, the tax liability has been substantially reduced. The tax on the basis of such revised assessment has also been remitted by the petitioner. The present complaint of the petitioner is that while so Exts.P8 and P9 proceedings have been issued proposing to recover from the petitioner, the tax that was assessed as well as the penalty, in accordance with the original assessment. The petitioner has therefore filed Ext.P10 representation which is pending before the first respondent. The petitioner seeks the issue of appropriate directions for the consideration of Ext.P10, expeditiously.

(2.) THE learned Govt. Pleader opposes the above contention by pointing out that the appellate authorities had set aside only the assessment order passed against the petitioner for the year 2008-2009. However, Ext.P2 order by which penalty was imposed on the petitioner had not been set aside. It is for the said reason that Exts.P8 and P9 proceedings have been issued for the recovery of the said amounts. THE counsel for the petitioner has placed reliance on a judgment of this Court dated 9-7-2002 in O.P.6570 & 24217/2000 and other connected writ petitions. In the said judgment this Court has made the following observation in similar circumstances:-