The petitioner was a registered dealer under the Kerala General Sales Tax Act. The petitioner was engaged in the business of manufacturing biscuits as a SSI unit. The petitioner is challenging orders of the original, revisional and second revisional authorities under the Kerala General Sales Tax Act, by which petitioner was imposed with penalty of double the amount of tax on the turnover in question, under Section 45A of the Kerala General Sales Tax Act, for filing false returns, which liability was upheld by the revisional authorities, although the first revisional authority had reduced the amount of penalty as equal to the tax attempted to be evaded. Exts.P3, P4 and P11 are under challenge before me. The allegations against the petitioner was that in the returns filed by the petitioner for the years 1995-1996, 1997-1998 and 19992000, the petitioner claimed exemption of turn over from tax, although he was not under law eligible for such exemption. As a result, the tax due on the turnover for which exemption was claimed was treated as tax attempted to be evaded and twice the amount of that tax was imposed as penalty on the petitioner amounting to Rs.20,71,680/- by
