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Judgment
Justice Antony Dominic
Ext. P1 is an order of penalty passed against he petitioner u/s 67 of the KVAT Act. Aggrieved by this order petitioner filed Ext. P2 appeal. In
the stay petition filed along with the appeal, the appellate authority has passed Ext. P4 order granting stay on condition of the petitioner remitting
50% of the amount due and furnishing security for the balance. It is challenging Ext. P4 the writ petition has been filed. The main contention raised
by the counsel for the petitioner is that the order was passed without issuing copies of the document relied on or allowing an opportunity to file
reply after perusal there of. However, referring to Ext. P1 order of penalty, learned Government Pleader informs that there is nothing in the order
to indicate that any such request was made by the petitioner. Having gone through Ext. P1 order, I am inclined to agree with the learned
Government Pleader and therefore prima facie I do not find any merit in the contentions raised by the counsel for the petitioner. It was then
contended that the penalty levied is illegal. In my view that is a matter which the appellate authority will have to consider when the appeal is dealt
with on merits.
However, having regard to the fact that it is only a penalty I direct that Ext. P4 order will stand modified by directing that if the petitioner remits
25% of the amount due within two weeks from today and furnish security for the balance amount, recovery pursuant to Ext. P1 order will stand
stayed until the disposal of the appeal.
Writ Petition is disposed of as above.