U SUGATHAN Vs. INTELLIGENCE OFFICER9IB

JUDGEMENT

(1.) This writ petition is filed seeking the following reliefs:

(2.) Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(3.) It is submitted by the learned counsel for the petitioner that the petitioner is running a hotel in Kovalam. An inspection had been conducted on 11/4/2008 in the hotel and a Shop Inspection Report was prepared on the said date. It is stated that five years thereafter, Exhibit P8 notice had been issued to the petitioner proposing a penalty of Rs.25,080.00 under Sec. 17A of the Kerala Tax on Luxuries Act, 1976. It is submitted by the learned counsel for the petitioner that the detection of the offences was on 11/4/2008 and that the penalty notice issued on 15/3/2013 as well as the order of penalty and the demand raised on 31/3/2013, are completely unsustainable, since a time period of more than 5 years have elapsed from the date of detection of the offence.