IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 1ST APRIL 2011 / 11TH CHAITHRA 1933 OT.Appeal.No. 2 of 2011() ------------------------- AGAINST THE ORDER DATED 07/10/2010 NO.R2 49270/09/TX of COMMR. OF COMMERCIAL TAXES, TRIVANDRUM .................... APPELLANT. ------------------------------ ONLINE SYSTEMS & SERVICES,ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, MR.FREDDY PAUL. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON RESPONDENT(S): --------------- STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETIRAT, THIRUVANANTHAPURAM-695 001. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS OTHER TAX APPEAL HAVING COME UP FOR ADMISSION ON 01/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- O.T.A.No.2 of 2011 --------------------------------- Dated, this the 1st day of April, 2011 J U D G M E N T Ramachandran Nair, J. This appeal is filed against the remand order issued by the Commissioner directing the Intelligence Officer to reconsider penalty against the appellant. After hearing the learned counsel for the appellant and learned Government Pleader, we do not find any merit in the appeal because the Commissioner has remanded the penalty proceedings to the Intelligence Officer for fresh enquiry in which the appellant is free to raise all objections. However, having regard to the contentions raised, we feel notice should be issued to Mr.Shynu Antony, who according to the appellant was carrying on the business as the Proprietor. However, penalty should be levied on the person who evaded or attempted to evade tax. Therefore the appeal is disposed of directing the Intelligence Officer, Squad No.2, to examine the records and issue notice both to the appellant and to Mr.Shynu Antony and consider penalty against the person or persons concerned. The appellant and Mr.Shynu Antony will be free to raise all contentions before the O.T.A.No.2/2011 -2- Intelligence Officer and he will decide the matter without being influenced by any observation of the Commissioner of the Commercial Taxes in the impugned order. The proceedings should be completed within three months from now. Learned Government Pleader will forward copy of the judgment to the Intelligence Officer. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg