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2010 (9) TMI 974 - HC - VAT and Sales TaxLiability to satisfy the "additional court fee" to an extent of 0.5 per cent of the disputed amount, payable to the "legal benefit fund", to have entertained the "application" preferred by the petitioner under sub-section (3) or (5) of section 45A, against the order imposing penalty under section 45A(1) of the Kerala General Sales Tax Act, 1963, when the relevant notification issued in this regard stipulates payment of such additional court fee only in respect of "appeals/revisions" Held that:- The grounds raised in the writ petition challenging the steps taken by the respondents to realize the additional court fee payable to the "legal benefit fund" so as to entertain the "application" preferred by the petitioner under sub-sections (3) and (5) of section 45A of the Kerala General Sales Tax Act are not correct or legally sustainable. Interference is declined and both the writ petitions are dismissed accordingly.
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