{"id":111214,"date":"2010-07-16T00:00:00","date_gmt":"2010-07-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010"},"modified":"2015-03-29T01:06:13","modified_gmt":"2015-03-28T19:36:13","slug":"m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","title":{"rendered":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 4043 of 2007(F)\n\n\n1. M.SHAHUL HAMEED, POPULAR METAL STORE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SALES TAX OFFICER, IIND CIRCLE,\n                       ...       Respondent\n\n2. APPELLATE ASSISTANT COMMISSIONER,\n\n3. DISTRICT COLLECTOR, PALAKKAD.\n\n4. DISTRICT COLLECTOR, COIMBATORE.\n\n                For Petitioner  :SRI.N.MURALEEDHARAN NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :16\/07\/2010\n\n O R D E R\n                    P.R. RAMACHANDRA MENON J.\n                      ~~~~~~~~~~~~~~~~~~~~~~~\n                        W.P. (C) No. 4043 of 2007\n                      ~~~~~~~~~~~~~~~~~~~~~~~\n                   Dated, this the 16th day of July, 2010\n\n\n                                 JUDGMENT\n<\/pre>\n<p>      When the matter came up for consideration on 14.2.2007, the<\/p>\n<p>following interim order was passed.\n<\/p>\n<p>             Admit. Issue notice.\n<\/p>\n<p>             If the revenue recovery proceedings are initiated against the<\/p>\n<p>             petitioner, based on the original assessment order for the year<\/p>\n<p>             1996-97, the same cannot be continued in view of Ext.P3<\/p>\n<p>             appellate order. If the recovery is made, after passing the<\/p>\n<p>             revised assessment order, then, there is nothing illegal with<\/p>\n<p>             that.  The first respondent is directed to inform the fourth<\/p>\n<p>             respondent with copy to the petitioner as to whether the<\/p>\n<p>             recovery proceedings should be continued or not, in the light<\/p>\n<p>             of the above observation.    This, the first respondent shall do<\/p>\n<p>             immediately on production of a copy of this order.       If the<\/p>\n<p>             proceedings are initiated based on the pre-revised demand,<\/p>\n<p>             the first respondent shall intimate the fourth respondent to<\/p>\n<p>             stop further proceedings in the matter.<\/p>\n<p>      2. The learned counsel for the petitioner submits that, in the light<\/p>\n<p>of the above interim order, no further orders are necessary and the<\/p>\n<p>same can be made absolute.\n<\/p>\n<p>W.P. (C) No. 4043 of 2007<br \/>\n<span class=\"hidden_text\">                                  : 2 :<\/span><\/p>\n<p>     3. After hearing both the sides, the Writ Petition is disposed of<\/p>\n<p>making the interim order absolute.\n<\/p>\n<\/p>\n<p>                             P. R. RAMACHANDRA MENON, JUDGE<\/p>\n<p>kmd<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 4043 of 2007(F) 1. M.SHAHUL HAMEED, POPULAR METAL STORE, &#8230; Petitioner Vs 1. SALES TAX OFFICER, IIND CIRCLE, &#8230; Respondent 2. APPELLATE ASSISTANT COMMISSIONER, 3. DISTRICT COLLECTOR, PALAKKAD. 4. DISTRICT COLLECTOR, COIMBATORE. For [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-111214","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-07-15T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-03-28T19:36:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010\",\"datePublished\":\"2010-07-15T18:30:00+00:00\",\"dateModified\":\"2015-03-28T19:36:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\"},\"wordCount\":216,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\",\"name\":\"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-07-15T18:30:00+00:00\",\"dateModified\":\"2015-03-28T19:36:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","og_locale":"en_US","og_type":"article","og_title":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-07-15T18:30:00+00:00","article_modified_time":"2015-03-28T19:36:13+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010","datePublished":"2010-07-15T18:30:00+00:00","dateModified":"2015-03-28T19:36:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010"},"wordCount":216,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","url":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010","name":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-07-15T18:30:00+00:00","dateModified":"2015-03-28T19:36:13+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/m-shahul-hameed-vs-sales-tax-officer-on-16-july-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/111214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=111214"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/111214\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=111214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=111214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=111214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}