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2019 (11) TMI 1273 - KERALA HIGH COURTCompliance with the pre-deposit - Validity of assessment order - petitioner would submit that Ext.P3 is a conditional order which does not give any reason for the direction to pay 20% of the disputed amount pending disposal of the appeal - HELD THAT:- Ext.P3 order was passed after recording the fact that the authorized representative/appellant did not appear before the Deputy Commissioner (Appeals) when the stay petition was posted for hearing. If, under the said circumstance, the stay application had been dismissed by the appellate authority, then this Court would not have been inclined to interfere with such dismissal order, taking note of the absence of the petitioner at the time of hearing before the appellate authority. Notwithstanding the absence of the authorised representative/appellant, the first appellate authority directed a payment of only 20% of the disputed demand as a condition for stay of recovery of the balance amount pending disposal of the appeal. There are no erroneous exercise of discretion by the first appellate authority - The writ petition in its challenge against Ext.P3 order therefore fails and is accordingly dismissed - petition dismissed.
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