JUDGMENT RAMACHANDRAN NAIR : Writ Appeal is filed against conditional stay order issued by the appellate authority confirmed by the learned Single Judge. It is seen that penalty is levied only for delay in payment of tax for March 2010. According to the appellant, tax liability itself is only Rs. 1,67,723/-, whereas the penalty levied is Rs. 9,88,160/-. Government Pleader submitted that appeal is pending and return filed is not scrutinised. Considering the contentions raised and since penalty is to be considered only under Section 68 of the KVAT Act, we allow the Writ Appeal by modifying the judgment of the learned Single Judge and in turn the interim order of the appellate authority by reducing the payment to be made to rupees fifty thousand which the appellant will pay within three weeks from now. The appellate authority is directed to take up the appeal and dispose of the same within three months from date of receipt of copy of this judgment.