{"id":246933,"date":"2007-06-18T00:00:00","date_gmt":"2007-06-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-santharam-shenoy-vs-assessing-officer-on-18-june-2007"},"modified":"2017-09-15T08:09:25","modified_gmt":"2017-09-15T02:39:25","slug":"s-santharam-shenoy-vs-assessing-officer-on-18-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-santharam-shenoy-vs-assessing-officer-on-18-june-2007","title":{"rendered":"S.Santharam Shenoy vs Assessing Officer on 18 June, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">S.Santharam Shenoy vs Assessing Officer on 18 June, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 1410 of 2007()\n\n\n\n1. S.SANTHARAM SHENOY\n                      ...  Petitioner\n\n                        Vs\n\n1. ASSESSING OFFICER,SPL,CIR,KANNUR\n                       ...       Respondent\n\n                For Petitioner  :SRI.DALE P.KURIEN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :18\/06\/2007\n\n O R D E R\n                            H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n\n                            ----------------------------------------------\n\n                                  W.A.No.1410 of 2007\n\n                            ----------------------------------------------\n\n\n                          Dated, this the 18th day of June, 2007\n\n\n                                          JUDGMENT\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<p>                  Questioning the correctness or otherwise of the notice issued by<\/p>\n<p>the Commercial Tax Inspector, Commercial Tax Check Post, New Mahe dated<\/p>\n<p>28.05.2007, the petitioner was before this Court. The reliefs sought for in the<\/p>\n<p>writ petition were to quash Exhibit P5, i.e., a notice issued by the respondent<\/p>\n<p>authority   under   Section   47(2)   of   the   Kerala   Value   Added   Tax   Act   and,<\/p>\n<p>secondly, a direction to the 2nd  respondent not to proceed further pursuant to<\/p>\n<p>the notice issued by him. By way of an interim relief, the petitioner had sought<\/p>\n<p>for   a   direction   to   the   2nd  respondent   to   release   the   goods   belonging   to   the<\/p>\n<p>petitioner which is detained at New Mahe Commercial Tax Check Post.\n<\/p>\n<p>                  2.   The   learned   Single   Judge   has   disposed   of   the   writ   petition<\/p>\n<p>itself   by   directing   the   petitioner   to   offer   Bank   Guarantee   for   release   of   the<\/p>\n<p>goods detained by the second respondent. It is the correctness or otherwise of<\/p>\n<p>the order passed by the learned Single Judge is the subject matter of this Writ<\/p>\n<p>Appeal.\n<\/p>\n<p>                  3. The learned counsel appearing for the appellant, at the time<\/p>\n<p>of  hearing   of  the   Writ   Appeal  for   admission,   would   submit  that  the   appellant<\/p>\n<p>may   be   permitted   to   file   his   objections   to   the   notice   issued   by   the   2nd<\/p>\n<p>respondent dated 28.05.2007 in a week&#8217;s time and further a direction may be<\/p>\n<p>issued to the 2nd  respondent to consider and pass appropriate orders within a<\/p>\n<p>time frame.\n<\/p>\n<p><span class=\"hidden_text\">W.A.No.1410 of 2007                                 &#8211; 2 &#8211;<\/span><\/p>\n<p>                  4. In view of the statement made by the learned counsel for the<\/p>\n<p>appellant,   we   need   not   have   gone   into   the   merits   or   demerits   of   the   Writ<\/p>\n<p>Appeal. Accordingly, the following:\n<\/p>\n<blockquote><p>                                            Order<\/p>\n<\/blockquote>\n<blockquote><p>         (i)      The Writ Appeal is disposed of.<\/p><\/blockquote>\n<p>         (ii)     The appellant\/petitioner is permitted to file his objections, if any,<\/p>\n<p>to   the   notice   issued   by   the   2nd  respondent   dated   28.05.2007   before   the<\/p>\n<p>competent officer in a week&#8217;s time from today.\n<\/p>\n<p>         (iii)    If such objections are filed within the time granted by this Court,<\/p>\n<p>the   competent   officer   is   directed   to   consider   and   pass   appropriate   orders<\/p>\n<p>within three weeks thereafter.\n<\/p>\n<p>         (iv)     If,  for  any  reason,   the  appellant   is  aggrieved  by  the   order   that<\/p>\n<p>may be passed by the competent officer, he is at liberty to challenge the same<\/p>\n<p>before the appropriate forum in appropriate proceedings.\n<\/p>\n<p>                  Ordered accordingly.\n<\/p>\n<p>                                                                           H.L.Dattu<\/p>\n<p>                                                                        Chief Justice<\/p>\n<p>                                                                        K.T.Sankaran<\/p>\n<p>                                                                                Judge<\/p>\n<p>vku\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court S.Santharam Shenoy vs Assessing Officer on 18 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 1410 of 2007() 1. S.SANTHARAM SHENOY &#8230; Petitioner Vs 1. ASSESSING OFFICER,SPL,CIR,KANNUR &#8230; Respondent For Petitioner :SRI.DALE P.KURIEN For Respondent : No Appearance The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The Hon&#8217;ble MR. Justice [&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-246933","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>S.Santharam Shenoy vs Assessing Officer on 18 June, 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-santharam-shenoy-vs-assessing-officer-on-18-june-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S.Santharam Shenoy vs Assessing Officer on 18 June, 2007 - Free Judgements of Supreme Court &amp; 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