1996 (2) TMI 517 - HC - VAT and Sales Tax

Summary

The petitioner challenged an order imposing a penalty under section 45A(b) of the Kerala General Sales Tax Act, 1963. The petitioner sought a reduction in the 60% payment required for a stay order. The court declined to interfere with the discretionary order and dismissed the petition. The judgment was delivered by Justice Dhinakar N. in the Kerala High Court in 1996. (Case citation: 1996 (2) TMI 517)