2010 (3) TMI 1047

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.... P.R. RAMACHANDRA MENON J.-The petitioner is before this court challenging exhibit P5 order imposing penalty, raising many a ground including that no proper opportunity of hearing was obtained and for wrongly holding that no objections were submitted from the part of the petitioner. 2. The learned counsel for the petitioner submits that on March 10, 2008 notice imposing penalty was issued, in r....

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....limit, the petitioner had neither taken registration under the Act nor remitted the tax due on the turnover of the "medicines" and "intra occular lenses". 4. In response to the notice imposing penalty; the petitioner filed an application on December 31, 2009 and requested to grant 10 days' time to submit objections. It is further stated in para 3 of the statement that the request was grante....

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....is court that, in respect of the penalty imposed for the year 2005-06 and also 2006-07, the petitioner had approached this court by filing W.P. (C) No. 4476 of 2009, where interference was declined. Thereafter, another Writ Petition was filed as W.P. (C) No. 7604 of 2009, and the coercive steps were intercepted for the time being. Later, the appellate authority, as per the order dated August 24, 2....