{"id":133352,"date":"2007-09-14T00:00:00","date_gmt":"2007-09-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007"},"modified":"2019-01-28T11:08:51","modified_gmt":"2019-01-28T05:38:51","slug":"s-harimurali-vs-the-state-of-kerala-on-14-september-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007","title":{"rendered":"S. Harimurali vs The State Of Kerala on 14 September, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">S. Harimurali vs The State Of Kerala on 14 September, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 1741 of 2005()\n\n\n1. S. HARIMURALI, S\/O.SREEDHARA PANICKER,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA,\n                       ...       Respondent\n\n2. THE SALES TAX OFFICER,\n\n3. THE DISTRICT COLLECTOR,\n\n4. THE TAHSILDAR (R.R),\n\n5. THE VILLAGE OFFICER,\n\n                For Petitioner  :SRI.M.RAMASWAMY PILLAI\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :14\/09\/2007\n\n O R D E R\n                       H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n                       ----------------------------------------------\n                              W.A.No.1741 of 2005-E\n                       ----------------------------------------------\n                   Dated, this the 14th day of September, 2007\n\n                                     JUDGMENT\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<p>               This appeal arises out of an order passed by the learned Single<\/p>\n<p>Judge in W.P.(C).No.7842 of 2005 dated 11th March, 2005. The learned Single<\/p>\n<p>Judge has rejected the writ petition solely on the ground of delay and laches<\/p>\n<p>on the part of the petitioner in approaching this Court nearly after ten years<\/p>\n<p>from the date of impugned orders.\n<\/p>\n<p>               (2) The facts in brief are, that the petitioner is a dealer registered<\/p>\n<p>under the provisions of the Kerala General Sales Tax Act, 1963 (&#8220;Act&#8221; for<\/p>\n<p>short). Orders of assessments were passed against the petitioner in the year<\/p>\n<p>1996 for the assessment years 1992-93, 1993-94 and 1994-95 under Sections<\/p>\n<p>17(3) and 17(4) of the Act respectively. It is not the case of the petitioner that<\/p>\n<p>those assessment orders were not served on him.<\/p>\n<p>               (3) Petitioner, for the first time, has questioned the aforesaid<\/p>\n<p>assessment orders in a petition filed in the year 2005. Nowhere in the petition<\/p>\n<p>the petitioner has explained the reasons for approaching the Court nearly after<\/p>\n<p>ten years from the date of passing and service of the impugned orders.<\/p>\n<p>               (4) The learned Single Judge, taking into consideration that the<\/p>\n<p>discretionary and extra ordinary reliefs cannot be granted to a person who has<\/p>\n<p>slept over his rights, in our opinion, has rightly rejected the writ petition. The<\/p>\n<p>reasoning and conclusions reached by the learned Single Judge are in<\/p>\n<p>consonance with the law declared by the apex Court in several cases. In that<\/p>\n<p><span class=\"hidden_text\">W.A.No.1741of 2005-E                  &#8211; 2 &#8211;<\/span><\/p>\n<p>view of the matter, we do not find any ground to interfere with the orders<\/p>\n<p>passed by the learned Single Judge. Therefore, the appeal requires to be<\/p>\n<p>rejected and it is rejected.\n<\/p>\n<p>               Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                    H.L.Dattu<br \/>\n                                                  Chief Justice<\/p>\n<p>                                                  K.T.Sankaran<br \/>\n                                                     Judge<br \/>\nvku\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court S. Harimurali vs The State Of Kerala on 14 September, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 1741 of 2005() 1. S. HARIMURALI, S\/O.SREEDHARA PANICKER, &#8230; Petitioner Vs 1. THE STATE OF KERALA, &#8230; Respondent 2. THE SALES TAX OFFICER, 3. THE DISTRICT COLLECTOR, 4. THE TAHSILDAR (R.R), [&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-133352","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S. Harimurali vs The State Of Kerala on 14 September, 2007 - 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\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S. Harimurali vs The State Of Kerala on 14 September, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\" \/>\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=\"2007-09-13T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-28T05:38:51+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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"S. Harimurali vs The State Of Kerala on 14 September, 2007\",\"datePublished\":\"2007-09-13T18:30:00+00:00\",\"dateModified\":\"2019-01-28T05:38:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\"},\"wordCount\":312,\"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\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\",\"name\":\"S. Harimurali vs The State Of Kerala on 14 September, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2007-09-13T18:30:00+00:00\",\"dateModified\":\"2019-01-28T05:38:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"S. Harimurali vs The State Of Kerala on 14 September, 2007\"}]},{\"@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":"S. Harimurali vs The State Of Kerala on 14 September, 2007 - 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\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007","og_locale":"en_US","og_type":"article","og_title":"S. Harimurali vs The State Of Kerala on 14 September, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-09-13T18:30:00+00:00","article_modified_time":"2019-01-28T05:38:51+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":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"S. Harimurali vs The State Of Kerala on 14 September, 2007","datePublished":"2007-09-13T18:30:00+00:00","dateModified":"2019-01-28T05:38:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007"},"wordCount":312,"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\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007","url":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007","name":"S. Harimurali vs The State Of Kerala on 14 September, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-09-13T18:30:00+00:00","dateModified":"2019-01-28T05:38:51+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/s-harimurali-vs-the-state-of-kerala-on-14-september-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"S. Harimurali vs The State Of Kerala on 14 September, 2007"}]},{"@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\/133352","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=133352"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/133352\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=133352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=133352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=133352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}