P.C BINU Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.

(2.) PENALTY amount of Rs.11,45,340/ - levied on the appellant under Section 67 of the KVAT Act is challenged in revision filed before the 2nd respondent, who passed a conditional order of stay requiring remittance of 1/3rd of the amount. That order was challenged before this Court. The learned Single Judge reduced the amount specified by the revisional authority by directing to remit Rs. 2 ,00,000/ - (Rupees Two Lakhs only). It is calling in question the said judgment of the learned Single Judge, this appeal is filed.

(3.) THOUGH , according to the learned counsel for the appellant, penalty itself is patently illegal, in our view, correctness of that contention is to be decided by the revisional authority. Therefore, it is premature for this court to entertain that plea.