{"id":196908,"date":"2010-01-18T00:00:00","date_gmt":"2010-01-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sim-johnson-vs-the-district-collector-on-18-january-2010"},"modified":"2016-06-29T13:52:11","modified_gmt":"2016-06-29T08:22:11","slug":"sim-johnson-vs-the-district-collector-on-18-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sim-johnson-vs-the-district-collector-on-18-january-2010","title":{"rendered":"Sim Johnson vs The District Collector on 18 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sim Johnson vs The District Collector on 18 January, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 33874 of 2009(D)\n\n\n1. SIM JOHNSON,32 YEARS,S\/O.C.P.JOHNSON,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE DISTRICT COLLECTOR,\n                       ...       Respondent\n\n2. THE TAHSILDAR(R\/R)PALAKKAD.\n\n3. THE COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.A.F.SEBASTIAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :18\/01\/2010\n\n O R D E R\n              P.R. RAMACHANDRA MENON, J.\n                -----------------------------------------------\n                       WP(C) No. 33874 of 2009\n                      --------------------------------------\n             Dated, this the 18th day of January, 2010\n\n\n                             J U D G M E N T\n<\/pre>\n<p>      The petitioner has approached this Court for directing the 1st and<\/p>\n<p>2nd respondents to refrain from pursuing the Revenue Recovery<\/p>\n<p>proceedings against the petitioner, based on Ext.P2 demand notice, till<\/p>\n<p>the correctness of the amount claimed by the 2nd respondent is settled<\/p>\n<p>through appropriate judicial Forum.\n<\/p>\n<p>      2.     When the matter came up for consideration before this<\/p>\n<p>Court on 25.11.2009, the coercive proceedings were intercepted by<\/p>\n<p>interim order of stay, for a period of ten days. Obviously, the said order<\/p>\n<p>does not exist as on date, the same having been expired on 05.12.2009<\/p>\n<p>and no steps have been taken by the petitioner for extension.<\/p>\n<p>      3.     Meanwhile, the petitioner has filed I.A.514\/2009 with the<\/p>\n<p>following four prayers.\n<\/p>\n<p>              1.    To accept the additional documents produced as<br \/>\n       Exts. P5 to P7 in to the file.\n<\/p>\n<p>              2.    To implead the Deputy Commissioner (Appeals),<br \/>\n       Commercial    Taxes,     Ernakulam     as    the   4th additional<br \/>\n       respondent.\n<\/p>\n<p>              3.    To direct the 4th additional respondent to<br \/>\n       dispose of the Appeals filed by the petitioner (additions Exts.<\/p>\n<p>WP(C) No.33874\/2009<br \/>\n<span class=\"hidden_text\">                                        2<\/span><\/p>\n<p>        P5 to P7) with in a shortest definite time frame.<\/p>\n<p>               4.     To revive and extend the interims tay granted by<br \/>\n        this Hon&#8217;ble Court in the WPC, till the disposal of the appeals<br \/>\n        filed by the petitioner before the 4th additional respondent<br \/>\n        (additional Exts.P5 to P7).\n<\/p>\n<p>       4.    Obviously the prayers in the I.A. are not to subserve the main<\/p>\n<p>relief in the Writ Petition. It is settled that the scope of the Writ Petition<\/p>\n<p>cannot be widened by way of any Interlocutory Application, more so, when<\/p>\n<p>the Writ Petition is not sought to be amended. In the said circumstance,<\/p>\n<p>this Court does not find any merit in I.A.514\/2009.<\/p>\n<p>       5.    However, considering the submission that the petitioner has<\/p>\n<p>now approached the statutory authority by filing appeals, along with<\/p>\n<p>petition for stay, challenging the impugned orders passed by the<\/p>\n<p>Assessing Authority imposing the penalty, the matter is to be looked into<\/p>\n<p>and finalised by the Appellate Authority, if any such appeals have already<\/p>\n<p>been filed and pending.\n<\/p>\n<p>       6.    Incidentally, the learned Government Pleader brought it to the<\/p>\n<p>notice of this Court that the petitioner had issued 7 different cheques in<\/p>\n<p>satisfaction of the liability, which however, were returned, as dishonoured<\/p>\n<p>for want of sufficiency of funds. This Court does not propose to go into<\/p>\n<p>the merits or demerits of the contentions raised from either side in this<\/p>\n<p>regard; but for observing that, if any statutory appeals and I.A.s have<\/p>\n<p>WP(C) No.33874\/2009<br \/>\n<span class=\"hidden_text\">                                    3<\/span><\/p>\n<p>been preferred before the Appellate Authority and the same are still<\/p>\n<p>pending, they shall be caused to be considered and finalized by such<\/p>\n<p>authority, at the earliest.\n<\/p>\n<p>      The Writ Petition is disposed of accordingly.<\/p>\n<p>                                      P. R. RAMACHANDRA MENON<br \/>\n                                                 JUDGE<br \/>\ndnc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sim Johnson vs The District Collector on 18 January, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 33874 of 2009(D) 1. SIM JOHNSON,32 YEARS,S\/O.C.P.JOHNSON, &#8230; Petitioner Vs 1. THE DISTRICT COLLECTOR, &#8230; Respondent 2. THE TAHSILDAR(R\/R)PALAKKAD. 3. THE COMMERCIAL TAX OFFICER, For Petitioner :SRI.A.F.SEBASTIAN For Respondent : No Appearance The [&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-196908","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sim Johnson vs The District Collector on 18 January, 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\/sim-johnson-vs-the-district-collector-on-18-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sim Johnson vs The District Collector on 18 January, 2010 - Free Judgements of Supreme Court &amp; 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