{"id":9762,"date":"2009-10-13T00:00:00","date_gmt":"2009-10-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009"},"modified":"2017-08-29T06:15:08","modified_gmt":"2017-08-29T00:45:08","slug":"kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","title":{"rendered":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28747 of 2009(K)\n\n\n1. KAMAKSHI SEKHAR, STAR DET, ANIKKODE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER\n                       ...       Respondent\n\n2. TAHSILDAR (REVENUE RECOVERY),\n\n                For Petitioner  :SRI.HARISANKAR V. MENON\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice S.SIRI JAGAN\n\n Dated :13\/10\/2009\n\n O R D E R\n                           S. SIRI JAGAN, J\n                 ...............................................\n                   W.P(C) No. 28747 of 2009\n                .................................................\n         Dated this the 13th day of October, 2009\n\n                           J U D G M E N T\n<\/pre>\n<p>      The petitioner has been imposed with penalty by Ext.P1<\/p>\n<p>order for certain violations of the Kerala Value Added Tax Act<\/p>\n<p>and Rules.     The petitioner is aggrieved by coercive recovery<\/p>\n<p>proceedings while the petitioners application for permission to<\/p>\n<p>pay off the amounts in installments is pending. The petitioner<\/p>\n<p>therefore seeks the following reliefs:\n<\/p>\n<blockquote><p>               &#8220;i)   To direct the 1st respondent to dispose of<br \/>\n         Ext.P4 application filed before him expeditiously by the<br \/>\n         issue of a writ of mandamus or such other writ or order<br \/>\n         or direction.\n<\/p><\/blockquote>\n<blockquote><p>               ii)   To direct the respondents to permit the<br \/>\n         petitioner to clear the dues as per Ext.P1 order<br \/>\n         demanded by Exts.P2 and P3 notices in 8 equal monthly<br \/>\n         installments by the issue of a writ of mandamus or such<br \/>\n         other writ or order or direction.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>      2. I have heard the learned Government Pleader also.<\/p><\/blockquote>\n<p>      3. In view of the facts and circumstances of the case, I am<\/p>\n<p>of opinion that the petitioner can be allowed to pay off the<\/p>\n<p>amounts in six equal monthly installments. Accordingly, the writ<\/p>\n<p>petition is disposed of with a direction to the respondents to<\/p>\n<p><span class=\"hidden_text\">W.P(C) No. 28747 of 2009         -2-<\/span><\/p>\n<p>permit the petitioner to pay off the amounts covered by Ext.P1 in<\/p>\n<p>six equal monthly installments starting from 1.11.2009. Every<\/p>\n<p>subsequent installment shall be paid on first working day of<\/p>\n<p>every succeeding month. If the petitioner pays the installments<\/p>\n<p>on due dates without default, further coercive proceedings shall<\/p>\n<p>be kept in abeyance. However, if the petitioner commits default<\/p>\n<p>in payment of any one installment, it would be open to the<\/p>\n<p>respondent to continue proceedings as now initiated without<\/p>\n<p>having to issue any fresh notice or proceedings in that regard.<\/p>\n<p>     The writ petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                       S. SIRI JAGAN, JUDGE<br \/>\nrhs<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28747 of 2009(K) 1. KAMAKSHI SEKHAR, STAR DET, ANIKKODE, &#8230; Petitioner Vs 1. COMMERCIAL TAX OFFICER &#8230; Respondent 2. TAHSILDAR (REVENUE RECOVERY), For Petitioner :SRI.HARISANKAR V. MENON 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-9762","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>Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 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\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\" \/>\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=\"2009-10-12T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-29T00:45:08+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\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009\",\"datePublished\":\"2009-10-12T18:30:00+00:00\",\"dateModified\":\"2017-08-29T00:45:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\"},\"wordCount\":310,\"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\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\",\"name\":\"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-10-12T18:30:00+00:00\",\"dateModified\":\"2017-08-29T00:45:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009\"}]},{\"@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":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 - 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\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","og_locale":"en_US","og_type":"article","og_title":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-10-12T18:30:00+00:00","article_modified_time":"2017-08-29T00:45:08+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\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009","datePublished":"2009-10-12T18:30:00+00:00","dateModified":"2017-08-29T00:45:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009"},"wordCount":310,"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\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","url":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009","name":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-10-12T18:30:00+00:00","dateModified":"2017-08-29T00:45:08+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/kamakshi-sekhar-vs-commercial-tax-officer-on-13-october-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009"}]},{"@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\/9762","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=9762"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/9762\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=9762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=9762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=9762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}