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2017 (6) TMI 1367 - HC - VAT and Sales TaxRequirement to satisfy the deficit additional court fee ie; 0.5% to make it 1%, by virtue of the amendment effected as to the payment of legal benefit fund - Section 25(1) of the KVAT Act - HELD THAT:- The learned counsel for the petitioner submits that taking note of the pendency of the proceedings before the learned Single Judge, the interest of both the sides was protected by the learned Single Judge of this Court as per Ext.P10 judgment, whereby the petitioner was required to execute a simple bond without sureties undertaking to satisfy the alleged deficit of 0.5% ie; the balance out of the total enhanced 1% if the issue comes to be decided in favour of the Government and against the assessee. It is pointed out that the appeals preferred after 1.4.2016 have to be considered in AP. ISMAIL (ANWAR TRADERS) VERSUS STATE OF KERALA AND ANOTHER [2005 (7) TMI 626 - KERALA HIGH COURT] does not come to the rescue of the petitioner in such context. It is also stated that several cases are pending consideration before the learned Single Judge in this regard. - Though there is no appeal from the afore cited judgment, this Court would grant a conditional order, directing consideration of the appeal on executing a simple bond without sureties before the Assessing Officer with respect to the enhanced legal benefit fund. If at all the issue is found against the petitioner/assessee, the Assessing Officer would recover the same as tax dues and remit it to the legal benefit fund. The Original Petition is disposed off.
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