T M MOIDU Vs. STATE OF KERALA

JUDGEMENT

(1.) ON being imposed penalty under section 45A(b) of the Kerala General Sales Tax Act, 1963 by exhibit P3 the petitioner, it is stated, has field a revision before the second respondent by exhibit P4. He has also filed a petition for stay and the second respondent has passed exhibit P5 order grating stay on condition that the petitioner pays 60 per cent of the dues outstanding in cash and finishing security for the balance amount before the assessing authority within two weeks.

(2.) THOUGH the petitioner seeks to challenge exhibits P3 and P5, he has confined his arguments to exhibit P5 alone. He submits that the order of the revisional authority, the second respondent, directing him to pay 60 per cent of the dues is on the higher side and seeks a reduction. It is not in dispute that the order, exhibit P5, passed by the second respondent is a discretionary order and that the second respondent passed that order on a perusal of the petition and after considering various points raised in support of the petitioner by the learned counsel. This Court will not interfere with the discretionary orders passed by the second respondent; more so when the order itself shows that the said discretion was exercised after consideration of all the materials. I see no reason to interfere with the order, exhibit P5. This original petition is therefore liable to be dismissed and accordingly it is dismissed. Petition dismissed.