IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 OP.No. 30351 of 2002(L) ---------------------------------- PETITIONER: ------------------- M/S.BAVENS, M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS PARTNER, MR.RATNAM JOSEPH CHERIAN. BY ADV.SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.ANIL D. NAIR, SMT.PRIYA MAHESH, SMT.PRIYA MANJOORAN. RESPONDENTS: ----------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, PALAKKAD. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXATION), SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. V. TEK CHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P. NO. 30351/2002-L: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE ORDER ISSUED BY THE R.1. TO THE PETITIONER DTD. 18/08/1999. EXT.P.2: COPY OF THE JUDGEMENT IN O.P. NO. 6693/1999 DTD. 15TH MARCH, 1999. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.30351 of 2002-L - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of March, 2008. JUDGMENT The petitioner herein challenges Ext.P1 which is the proceedings passed by the first respondent imposing penalty of Rs.3,95,000/- against the petitioner. It is pointed out that the petitioner was never a party before the first respondent and actually the matter relates to M/s. Bavens Studio, Kottayam. It is therefore contended that the order passed by the first respondent as against the petitioner cannot stand scrutiny. 2. Learned Govt. Pleader on instructions, submits that actually the matter relates to the affairs of M/s. Bavens Studio, Kottayam and not that of the Bavens Studio, Ernakulam. It was by mistake that the order happened to be passed against the petitioner herein. Therefore, Ext.P1 is quashed as far as it imposes a penalty against the petitioner. But this will not prevent the respondents from passing appropriate orders as against M/s. Bavens Studio, Kottayam against whom it appears that proceedings have been initiated by the first respondent. The original petition is disposed of as above. (T.R. Ramachandran Nair, Judge.) -2- T.R.Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.30351 of 2002-L - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 6th March, 2008.