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C.P.GANESAN, C.V.P.AGENCIES v. SALES TAX OFFICER, CHITTUR - WP(C) No. 21825 of 2003(W)  RD-KL 2620 (6 December 2006)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 21825 of 2003(W)
1. C.P.GANESAN, C.V.P.AGENCIES,
1. SALES TAX OFFICER, CHITTUR.
2. DEPUTY COMMISSIONER, COMMERCIAL TAXES,
3. COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E R
KURIAN JOSEPH, J.W.P. (C). NO. 21825 OF 2003
Dated this the 6th day of December, 2006
J U D G M E N T
The challenge is on Ex.P5 order passed by the 3rd respondent in the matter of penalty under Section 45A (i) (b) of the KGST Act. In view of the intervening developments leading to the modified assessment order dated 26.8.2002, the matter needs to be considered afresh. I quash Ext.P5 with a direction to the 1st respondent to consider the matter afresh, with notice to the petitioner, and pass appropriate orders thereon in accordance with law, within a period of three months from the date of production of a copy of this judgment by the petitioner. The writ petition is disposed of as above.
KURIAN JOSEPH, JUDGEvps
KURIAN JOSEPH, JUDGEOP NO.
6th DECEMBER, 2006
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