2013 (5) TMI 115

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....itioner is a dealer in cement and an assessee on the rolls of the first respondent under the KVAT Act. In respect of the assessment year 2009 - '10 some incriminating circumstances were brought to light, when the petitioner sought to compound the offence and permitted the same under Section 74 of the Act, as borne by Ext. P1 order dated 22.12.2010. Pursuant to the said order, the petitioner satisf....

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....ird respondent passed Ext. P5 order dated 20.03.2013, whereby the petitioner was directed to satisfy a sum of One lakh and Fifty thousand rupees and to furnish security for the balance amount, so as to avail the benefit of interim stay, which made the petitioner to approach this Court by filing the present writ petition. 3. The learned counsel for the petitioner submits that penalty has been im....

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....ble. It was accordingly, that Ext. P2 order came to be passed rejecting the application. This being the position, the appeal filed by the petitioner itself is not maintainable, as made clear by this Court in O.P. Rev. No. 37 of 2012. 5. After hearing both the sides, taking note of the submission made by the learned counsel for the petitioner that the petitioner has already satisfied more than 5....