Antony Dominic :-

The prayer in this writ petition is to quash exhibit P13 order levying penalty on the petitioner under section 45A of the Kerala General Sales Tax Act, 1963 as confirmed by exhibits P14 and P15 orders.

Facts of the case are that the petitioner is a company incorporated under the Companies Act, 1956 and is a registered dealer under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as, "the Act" for short), dealing in petroleum products including high speed diesel. In so far as this writ petition is concerned, it is relevant to note that by exhibit P1, S.R.O. 1091/1999, issued under section 10 of the Act, the Government of Kerala, ordered to;

"I. Make a reduction in the rate of tax payable under the said Act, -

(1) on the turnover of sale or purchase, as the case may be, of goods specified in column (2) of Schedule I from the rate specified in column (3) to the rate specified in column (4) thereof, against each;

(2) by persons specified in column (2) of Schedule II on the turnover of goods specified in column (3) to the rate specified in column (4) subject to the conditions specified in column (5) against each;

(3) on the turn