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2022 (6) TMI 38 - KERALA HIGH COURTNon-deposit of disputed tax as court fee due to the Kerala Legal Benefit Fund - HELD THAT:- It is true that the statute now mandates the amount to be paid to the Kerala Legal Benefit Fund as 1% of the disputed tax amount, by virtue of the amendment dated 07.04.2016. This Court has held, through series of judgments, that the amendment is prospective. It will suffice if the petitioner remits 0.5% of the disputed tax to the Kerala Legal Benefit Fund and also furnishes a personal bond without sureties before the Assessing Authority undertaking to pay the balance amount due under the Kerala Legal Benefit Fund, if the issue is ultimately found against the petitioner. On furnishing the bond as directed above and on payment of 0.5% of the disputed tax to the Kerala Legal Benefit Fund (if not already paid) within four weeks from today, the appellate authority shall number the appeal and consider the same on merits, in accordance with law - Petition disposed off.
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