{"id":252010,"date":"2008-09-04T00:00:00","date_gmt":"2008-09-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008"},"modified":"2018-08-09T17:45:04","modified_gmt":"2018-08-09T12:15:04","slug":"c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","title":{"rendered":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 1798 of 2007()\n\n\n1. C.M.ABDUL KHADER, C.M.A.RICE MILL,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER, III CIRCLE,\n                       ...       Respondent\n\n2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),\n\n3. THE STATE OF KERALA  REPRESENTED BY\n\n                For Petitioner  :SRI.K.MOHANAKANNAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :04\/09\/2008\n\n O R D E R\n                   H.L.DATTU, C.J. &amp; K.M.JOSEPH, J.\n                        -------------------------------------------\n                             W.A. No. 1798 of 2007\n                        ------------------------------------------\n                   Dated, this the 4th day of September, 2008\n\n                                 JUDGMENT\n<\/pre>\n<p id=\"p_1\">H.L.Dattu, C.J.\n<\/p>\n<p id=\"p_1\">              This writ appeal is directed against the orders passed by the<\/p>\n<p>learned Single Judge in W.P.(C) No.25078 of 2005 dated 16th March,<\/p>\n<p>2007.\n<\/p>\n<p id=\"p_2\">              (2) In the writ petition filed, the petitioner had called in<\/p>\n<p>question the recovery notice issued by the respondents pursuant to the<\/p>\n<p>order of re-assessment passed for the assessment year 1999-2000.<\/p>\n<p id=\"p_3\">              (3) Curiously, in the writ petition filed, for reasons best<\/p>\n<p>known, the petitioner has not even questioned the correctness or otherwise<\/p>\n<p>of the re-assessment order passed by the assessing authority. Without<\/p>\n<p>questioning the said order, in our opinion, the petitioner could not have<\/p>\n<p>questioned the recovery notice issued, pursuant to the order of re-<\/p>\n<p>assessment passed for the assessment year 1999-2000.<\/p>\n<p id=\"p_4\">              (4) Even otherwise also, if for any reason, the petitioner is<\/p>\n<p>aggrieved by the order of re-assessment passed for the assessment year in<\/p>\n<p>question and the recovery notice issued pursuant thereto, in our opinion,<\/p>\n<p>he has to file an appropriate appeal before the first appellate authority as<\/p>\n<p>provided under the Statute. By-passing that remedy provided under the<\/p>\n<p>Statute, the petitioner could not have approached this Court.<\/p>\n<p id=\"p_5\">       (5) Keeping that aspect of the matter in view, the learned Single<\/p>\n<p>Judge, in our opinion, has rightly rejected the writ petition. In that view<\/p>\n<p>of the matter we decline to entertain this writ appeal.<\/p>\n<p id=\"p_6\">              Ordered accordingly.\n<\/p>\n<p id=\"p_7\">\n<p id=\"p_8\">                                                       (H.L.DATTU)<br \/>\n                                                      CHIEF JUSTICE<\/p>\n<p>                                                       (K.M.JOSEPH)<br \/>\n                                                          JUDGE<br \/>\nvns\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 1798 of 2007() 1. C.M.ABDUL KHADER, C.M.A.RICE MILL, &#8230; Petitioner Vs 1. THE SALES TAX OFFICER, III CIRCLE, &#8230; Respondent 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), 3. THE STATE OF KERALA REPRESENTED [&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-252010","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>C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - 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\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\" \/>\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=\"2008-09-03T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-09T12:15:04+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\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008\",\"datePublished\":\"2008-09-03T18:30:00+00:00\",\"dateModified\":\"2018-08-09T12:15:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\"},\"wordCount\":255,\"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\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\",\"name\":\"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-09-03T18:30:00+00:00\",\"dateModified\":\"2018-08-09T12:15:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008\"}]},{\"@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":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - 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\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","og_locale":"en_US","og_type":"article","og_title":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-09-03T18:30:00+00:00","article_modified_time":"2018-08-09T12:15:04+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\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008","datePublished":"2008-09-03T18:30:00+00:00","dateModified":"2018-08-09T12:15:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008"},"wordCount":255,"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\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","url":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008","name":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-09-03T18:30:00+00:00","dateModified":"2018-08-09T12:15:04+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/c-m-abdul-khader-vs-the-sales-tax-officer-on-4-september-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"C.M.Abdul Khader vs The Sales Tax Officer on 4 September, 2008"}]},{"@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\/252010","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=252010"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/252010\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=252010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=252010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=252010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}