REGENT COMPUTRONICS PVT. LTD.

FAR EAST TRADING ESTABLISHMENT Appellant

V/S

INTELLIGENCE OFFICER Respondents

Referred Judgements :-

NAVNITIAL K. ZAVERI V. K. K. SEN,APPELLATE ASSISTANT COMMISSIONER OF INCOME TAX,D-RANGE,BOMBAY [REFERRED TO]
SURAJ MALI MOHTA AND CO VS. A V VISVANATHA SASTRI [REFERRED TO]
KUNNATHAT THATHUNNI MOOPIL NAIR VS. STATE OF KERALA [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL CALCUTTA VS. MOON MILLS LIMITED [REFERRED TO]
ASHOK LEYLAND LIMITED VS. STATE OF TAMIL NADU [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. P LAXMI DEVI [REFERRED TO]
ASSISTANT COMMERCIAL TAXES OFFICER VS. BAJAJ ELECTRICALS LTD [REFERRED TO]
B GANESHA KRISHNA BHAT VS. STATE OF KARNATAKA [REFERRED TO]
ST MICHAELS OIL MILLS VS. STATE OF KERALA [REFERRED TO]

JUDGEMENT

(1.) Common question arises in these Writ Petitions and they are disposed of by a common Judgment.

(2.) Petitioners call in question the constitutionality of S.44(10) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the Act). Petitioners have been visited with orders imposing penalty under S.44(8) of the Act. It is, at once, necessary to extract the aforesaid provisions:

(3.) Inspections were conducted at the petitioners' godowns which were found to be undeclared within the meaning of S.44(10) of the Act. Recourse was taken to the power under S.44(8) and penalty has been imposed at the maximum rate which is fifty per cent of the value of the goods.

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FAR EAST TRADING ESTABLISHMENT Vs. INTELLIGENCE OFFICER

Referred Judgements :-

JUDGEMENT

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