1996 (1) TMI 403

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..... R, J.This original petition is filed challenging exhibit P5 order directing the petitioner to deposit 60 per cent of the penalty amount imposed upon him in cash and furnish security for the balance amount in any one of the forms stipulated in rule 6 of the Kerala General Sales Tax Rules pending disposal of a revision petition filed by the petitioner. Counsel for the petitioner contends that the or .....

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..... oes not satisfy the requirements of a valid order as laid by a Division Bench of this Court in Alok Spices v. Deputy Commissioner (Appeals), Sales Tax and Agricultural Income-tax [1988] 71 STC 347. A learned single Judge of this Court in Hindustan Petroleum Corporation Ltd. v. Inspecting Assistant Commissioner (Inter-State Investigation Cell) reported in [1994] 95 STC 211, after referring to sever .....

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..... t 60 per cent of the penalty. This could only show that the order came to be passed in a mechanical manner without any proper exercise of discretion. 4.. In my view the order passed by the revisional authority has to be set aside and accordingly it is set aside. The revisional authority will dispose of the revision petition as expeditiously as possible and in any event within 16 weeks from today .....

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