IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 ST.Rev..No. 46 of 2010() ------------------------ TA.96/2009 OF COMMR.KERALA AGR.IT & STAT,TVM. RE.PETITIONER/ASSESSEE ----------------------------- S.OMANA, DAMU RUBBER TRADERS ODANAVATTOM, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT: REVENUE ---------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPT, SECRETARIAT,THIRUVANANTHAPURAM. GOVT. PLEADER SRI. MOHAMMED RAFEEQUE. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: P.R. RAMAN Ag. CJ & C.N. RAMACHANDRAN NAIR, J. = = = = = = = = = = = = = = = = = = = = S.T. REV. NO. 46 OF 2010 = = = = = = = = = = = = = = DATED THIS, THE 8TH DAY OF MARCH, 2010. O R D E R Ramachandran Nair, J. Heard counsel for the revision petitioner and the Government Pleader for the respondent. The order under challenge is that of the Tribunal confirming penalty at half the amount of tax for abetment leading to evasion of tax. Learned Government Pleader produced a copy of the judgment in S.T. Rev. 183/2009 wherein penalty levied on another dealer, for abetment, confirmed by the Tribunal was re-confirmed by this Court, though with some modification. In principle, we notice that this Court held that penalty for abetment is rightly levied on another person who was also involved in the same act as done by the petitioner herein. In that case decided by this court, this Court reduced the penalty to equal amount of tax. However, in this case, penalty sustained is only half the amount of tax and consequently we do not find any merit in the revision petition. Following the judgment in S.T. Rev. 183/2009, we dismiss this revision petition. P.R. RAMAN, (Ag. CHIEF JUSTICE) C.N. RAMACHANDRAN NAIR, (JUDGE). knc/-