IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 1741 of 2005()
1. S. HARIMURALI, S/O.SREEDHARA PANICKER,
... Petitioner
Vs
1. THE STATE OF KERALA,
... Respondent
2. THE SALES TAX OFFICER,
3. THE DISTRICT COLLECTOR,
4. THE TAHSILDAR (R.R),
5. THE VILLAGE OFFICER,
For Petitioner :SRI.M.RAMASWAMY PILLAI
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :14/09/2007
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.
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W.A.No.1741 of 2005-E
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Dated, this the 14th day of September, 2007
JUDGMENT
H.L.Dattu,C.J.
This appeal arises out of an order passed by the learned Single
Judge in W.P.(C).No.7842 of 2005 dated 11th March, 2005. The learned Single
Judge has rejected the writ petition solely on the ground of delay and laches
on the part of the petitioner in approaching this Court nearly after ten years
from the date of impugned orders.
(2) The facts in brief are, that the petitioner is a dealer registered
under the provisions of the Kerala General Sales Tax Act, 1963 (“Act” for
short). Orders of assessments were passed against the petitioner in the year
1996 for the assessment years 1992-93, 1993-94 and 1994-95 under Sections
17(3) and 17(4) of the Act respectively. It is not the case of the petitioner that
those assessment orders were not served on him.
(3) Petitioner, for the first time, has questioned the aforesaid
assessment orders in a petition filed in the year 2005. Nowhere in the petition
the petitioner has explained the reasons for approaching the Court nearly after
ten years from the date of passing and service of the impugned orders.
(4) The learned Single Judge, taking into consideration that the
discretionary and extra ordinary reliefs cannot be granted to a person who has
slept over his rights, in our opinion, has rightly rejected the writ petition. The
reasoning and conclusions reached by the learned Single Judge are in
consonance with the law declared by the apex Court in several cases. In that
W.A.No.1741of 2005-E – 2 –
view of the matter, we do not find any ground to interfere with the orders
passed by the learned Single Judge. Therefore, the appeal requires to be
rejected and it is rejected.
Ordered accordingly.
H.L.Dattu
Chief Justice
K.T.Sankaran
Judge
vku/-