{"id":149016,"date":"2007-12-11T00:00:00","date_gmt":"2007-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cherian-c-kottapuram-vs-the-commercial-tax-officer-on-11-december-2007"},"modified":"2014-01-26T19:44:58","modified_gmt":"2014-01-26T14:14:58","slug":"cherian-c-kottapuram-vs-the-commercial-tax-officer-on-11-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cherian-c-kottapuram-vs-the-commercial-tax-officer-on-11-december-2007","title":{"rendered":"Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 36620 of 2007(H)\n\n\n1. CHERIAN C.KOTTAPURAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER, MAVELIKKARA.\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS),\n\n3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),\n\n                For Petitioner  :SRI.PHILIP T.VARGHESE\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :11\/12\/2007\n\n O R D E R\n                     ANTONY DOMINIC, J.\n                    ===============\n                 W.P.(C) NO. 36620 OF 2007 H\n                =====================\n\n         Dated this the 11th day of December, 2007\n\n                         J U D G M E N T\n<\/pre>\n<p>       Aggrieved by Exts. P1 and P1(a) assessment orders,<\/p>\n<p>petitioner filed appeals, which are Exts.P2 and P2(a) before the<\/p>\n<p>2nd respondent. It is evident from Ext.P3 that the appeals were<\/p>\n<p>posted for hearing to 24\/09\/2007 and it is the specific contention<\/p>\n<p>of the counsel for the petitioner that the appeals were heard on<\/p>\n<p>24\/9\/07 and orders are reserved.       In the meanwhile, revenue<\/p>\n<p>recovery proceedings have been initiated and the notices issued<\/p>\n<p>under the Revenue Recovery Act are Exts. P5, P5(a) and P6. It is<\/p>\n<p>in these circumstances, this writ petition has been filed.<\/p>\n<p>      2.   As stated by the counsel for the writ petitioner,<\/p>\n<p>appeals have been heard as early as on 24\/9\/07 and if that be<\/p>\n<p>so, 2nd respondent ought to have rendered its order soon<\/p>\n<p>thereafter.   This has not been done and on the other hand,<\/p>\n<p>coercive action is being initiated and that does not appear to be<\/p>\n<p>proper.\n<\/p>\n<p>      3.   Therefore, I direct that the 2nd respondent shall pass<\/p>\n<p>final orders in Exts. P2 and P2(a) appeals, which were already<\/p>\n<p>WPC 36620\/07<br \/>\n<span class=\"hidden_text\">                                :2 :<\/span><\/p>\n<p>heard on 24\/9\/07. This the 2nd respondent shall do within four<\/p>\n<p>weeks from the date of production of a copy of this judgment.<\/p>\n<p>     4.    In the meantime, further proceedings pursuant to<\/p>\n<p>Exts. P5, P5(a) and P6 shall be deferred for six weeks.<\/p>\n<p>     Petitioner shall produce a copy of this judgment before the<\/p>\n<p>2nd respondent for compliance.\n<\/p>\n<\/p>\n<p>                                    ANTONY DOMINIC, JUDGE.\n<\/p>\n<p>Rp<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 36620 of 2007(H) 1. CHERIAN C.KOTTAPURAM, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, MAVELIKKARA. &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS), 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), For Petitioner :SRI.PHILIP [&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-149016","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>Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 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\/cherian-c-kottapuram-vs-the-commercial-tax-officer-on-11-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007 - Free Judgements of Supreme Court &amp; 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