{"id":35942,"date":"2009-01-15T00:00:00","date_gmt":"2009-01-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sebastian-joseph-vs-commercial-tax-officer-on-15-january-2009"},"modified":"2017-11-21T18:50:46","modified_gmt":"2017-11-21T13:20:46","slug":"sebastian-joseph-vs-commercial-tax-officer-on-15-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sebastian-joseph-vs-commercial-tax-officer-on-15-january-2009","title":{"rendered":"Sebastian Joseph vs Commercial Tax Officer on 15 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sebastian Joseph vs Commercial Tax Officer on 15 January, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 1392 of 2009(N)\n\n\n1. SEBASTIAN JOSEPH, MANNUPARAMBIL HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER, KALPETTA,\n                       ...       Respondent\n\n2. TAHSILDAR (REVENUE RECOVERY)\n\n3. TAHSILDAR (REVENUE RECOVERY)\n\n                For Petitioner  :SRI.N.MURALEEDHARAN NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :15\/01\/2009\n\n O R D E R\n                        K. M. JOSEPH, J.\n                 --------------------------------------\n                   W.P.C. NO. 1392 OF 2009 N\n                  --------------------------------------\n                 Dated this the 15th January, 2009\n\n                            JUDGMENT\n<\/pre>\n<p>      Case of the petitioner is that he has paid the entire sales tax<\/p>\n<p>arrears due for the year 1992 &#8211; 1993. He relies on Exts.P3 to P5.<\/p>\n<p>According to him, therefore, the recovery steps and attachment<\/p>\n<p>taken for realisation of the amount due for the year 1992 &#8211; 1993<\/p>\n<p>are liable to be withdrawn. It is the further case of the petitioner<\/p>\n<p>that the respondents do not have a case that the recovery is for<\/p>\n<p>any other amount due. Ext.P10 dated 24.1.2008 is addressed by<\/p>\n<p>the third respondent to the petitioner wherein, after referring to<\/p>\n<p>Ext.P6 application filed by the petitioner, it is stated that he is<\/p>\n<p>taking up the matter with the Requisition Authority on the basis<\/p>\n<p>of the letter and a final decision will be taken on his application<\/p>\n<p>after reply from the Commercial Tax Officer. Petitioner has<\/p>\n<p>addressed Ext.P11 to the Commercial Tax Officer wherein the<\/p>\n<p>request is to do the needful and to drop the pending revenue<\/p>\n<p>recovery proceedings against him.                I heard the learned<\/p>\n<p><span class=\"hidden_text\">WPC.1392\/09 N                   2<\/span><\/p>\n<p>Government Pleader also. I feel that a decision should be taken<\/p>\n<p>on Ext.P11 at the earliest and also while taking a decision the<\/p>\n<p>first respondent Commercial Tax Officer shall refer to Ext.P6<\/p>\n<p>also. Accordingly, the Writ Petition is disposed of directing the<\/p>\n<p>first respondent to consider and take a decision on Ext.P11 in<\/p>\n<p>accordance with law, after referring to Ext.P6, within a period of<\/p>\n<p>two weeks from the date of receipt of a copy of this Judgment.<\/p>\n<p>                                            Sd\/=<br \/>\n                                     K. M. JOSEPH, JUDGE<\/p>\n<p>kbk.\n<\/p>\n<p>                    \/\/ True Copy \/\/<br \/>\n                                            PS to Judge<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sebastian Joseph vs Commercial Tax Officer on 15 January, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 1392 of 2009(N) 1. SEBASTIAN JOSEPH, MANNUPARAMBIL HOUSE, &#8230; Petitioner Vs 1. COMMERCIAL TAX OFFICER, KALPETTA, &#8230; Respondent 2. TAHSILDAR (REVENUE RECOVERY) 3. TAHSILDAR (REVENUE RECOVERY) For Petitioner :SRI.N.MURALEEDHARAN NAIR For Respondent : [&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-35942","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>Sebastian Joseph vs Commercial Tax Officer on 15 January, 2009 - 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\/sebastian-joseph-vs-commercial-tax-officer-on-15-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sebastian Joseph vs Commercial Tax Officer on 15 January, 2009 - Free Judgements of Supreme Court &amp; 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