Kerala High Court
M/S.C.Samoo Iyer & Sons vs The Asst.Commr.(Assmt) on 28 November, 2007
Author: C.N.Ramachandran Nair
Bench: C.N.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 23781 of 1998(F)
1. M/S.C.SAMOO IYER & SONS
... Petitioner
Vs
1. THE ASST.COMMR.(ASSMT)
... Respondent
For Petitioner :SRI.JOSE JOSEPH
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :28/11/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P. No.23781 of 1998
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Dated this the 28th day of November, 2007.
JUDGMENT
The petitioner is challenging Ext.P9 order whereunder the Commissioner has modified order in first revision reducing penalty levied under Section 45A of the KGST Act from Rs.64,524/- to Rs.40,000/-.
2. I heard counsel for the petitioner and the Government Pleader. Even though counsel for the petitioner contended that suppression is not established, it is clear from Ext.P9 that petitioner has made purchase suppression in respect of purchase covered by 34 delivery notes. Government Pleader submitted that pattern of suppression is established in as much as the petitioner was accounting only 10% of the actual purchase which is disclosed in the delivery notes. I do not find there is any scope for interference with the concurrent finding of fact entered by three authorities based on evidence. Penalty levied is also reasonable and there is no scope for interfering with the quantum of penalty. The O.P. is accordingly dismissed.
C.N.RAMACHANDRAN NAIR Judge pms