Herein, the catalytic properties of the cerium (IV) salt, cerium (IV)-sandwiched polyoxometalate (POM) and cerium (IV)- sandwiched polyoxometalate intercalated in layered double hydroxides (LDHs) in the H2O2-based green oxidation reactions have been evaluated. These cerium (IV)-based systems were applied as homogeneous and heterogeneous catalysts for the oxidation of pyridines. Despite the fact that the cerium (IV)-sandwiched polyoxometalate as a homogeneous reaction system gives good results, there are some disadvantages in recovery and reusability process. To overcome these problems, new nano catalyst was synthesized by intercalation of the Cerium (IV)-sandwiched polyoxometalate into tris(hydroxymethyl) aminomethane-modified layered double hydroxides (Tris-LDH-CO3). The as-prepared nanocomposite was characterized and used as an effective heterogeneous catalyst for the oxidation of pyridines under mild conditions in the presence of H2O2 as an oxidant. The new heterogeneous nanocomposite can be recovered and reused easily from the reaction media at least ten times without significant decrease in catalytic activity.