The High Court of Kerala dismissed an Other Tax Revision challenging the Kerala VAT Appellate Tribunal's decision to reduce a tax penalty from Rs. 1 lakh to Rs. 50,000, finding no scope to interfere with the Tribunal's exercise of discretion.
The O.T. Revision case is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH
MONDAY, THE 6TH DAY OF FEBRUARY 2012/17TH MAGHA 1933
OTRV.No. 10 of 2012 ()
AGAINST ORDER IN TA.653/2010 DATED 23/03/2011 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER(S):/ RESPONDENT / REVENUE
STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM.
BY ADV.BOBBY JOHN PULICKAPARAMBIL, GOVERNMENT PLEADER
RESPONDENT(S): / APPELLANT / ASSESSEE
SRI.VIVET ANTONY, N/S.IVORY HEIGHTS ENTERPRISES, KAITHAMATTOM, KOTTAYAM - 2.
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 06-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.T.REV.NO.10/2012
APPENDIX
APPELLANT'S EXHIBITS
ANNEXURE-A : COPY OF PENALTY ORDER DATED 20/03/2010 OF THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM. ANNEXURE-B : COPY OF ORDER OF THE DEPUTY COMMISSIONER (APPEALS) (ON DEPUTATION), COMMERCIAL TAXES, ERNAKULAM DATED 15/09/2010. ANNEXURE-C : COPY OF ORDER OF THE TRIBUNAL DATED 23/03/2011. //TRUE COPY// PA TO JUDGE.
jg
C.N.RAMACHANDRAN NAIR & BABU MATHEW P. JOSEPH, JJ.
O.T.Rev.No.10 of 2012
Dated this the 6th day of February, 2012.
J U D G M E N T
Ramachandran Nair, J.
The question raised in the O.T.Revision case is with regard to the quantum reduction of penalty granted by the Tribunal. It is seen that the first revisional authority reduced the penalty from Rs.3.31 lakhs to Rs.1 lakh, which is not contested by the Department in second appeal. In the second round of appeal, the Tribunal reduced it further to Rs.50,000/-. We do not think there is any scope for interfering with the discretion exercised by the Tribunal. Consequently, this O.T. Revision case is dismissed.
Sd/(C.N.RAMACHANDRAN NAIR, JUDGE)
Sd/(BABU MATHEW P. JOSEPH, JUDGE)
jg
1 issue framed by the court
Whether the High Court should interfere with the Tribunal's quantum reduction of tax penalty from Rs. 1 lakh to Rs. 50,000.
State of Kerala, Rep. by Deputy Commissioner (Law), Commercial Taxes, Ernakulam.
Sri.Vivet Antony, N/S.Ivory Heights Enterprises, Kaithamattom, Kottayam - 2.
C.N.Ramachandran Nair
Babu Mathew P. Joseph
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
