KALYAN TOURIST HOME Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner is conducting a bar hotel having a valid FL-3 licence. For the assessment year 2020-2021, since the petitioner failed to comply with the statutory obligations, a proceeding for imposition of penalty was initiated and as per Ext.P1 order dtd. 21/7/2022, a penalty of Rs.60,01,306.00 was imposed under Sec. 45A of the Kerala General Sales Tax Act, 1963. Challenging the aforesaid penalty, an appeal was filed by the petitioner, which was dismissed by order dtd. 28/2/2024. A second appeal has been preferred as T.A.No.39/2024, before the Sales Tax Appellate Tribunal, which is pending consideration. In the meantime, an interim order of stay was granted by order dtd. 18/11/2024, directing the petitioner to deposit 20% of the amount demanded within 30 days from the date of the order. Since the petitioner failed to comply with the aforesaid direction, proceedings for recovery is being apprehended and hence petitioner has approached this Court challenging the order and also seeking a breathing time to pay the amount imposed by the Appellate Tribunal.

(2.) Having heard Sri.Thomas Abraham, the learned counsel for the petitioner as well as Smt.Jasmin M.M., the learned Government Pleader, I am of the view that this writ petition can be disposed of with a direction.

(3.) The Tribunal had granted a stay of recovery of the penalty imposed, on condition that petitioner deposits 20% of the amount demanded within 30 days. Already more than two months have elapsed since the stay order. Though petitioner has approached this Court under Article 226 of the Constitution of India challenging direction to deposit 20% of the amount demanded, no substantial reasons are pointed out to interfere with the said direction. Therefore, I am not inclined to interfere with the same.