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2014 (4) TMI 691 - KERALA HIGH COURTCondition of Pre-deposit – Interim stay during the pendency of the appeal – Held That:- This Court finds that, Assessee had not submitted any objection, on serving the pre- assessment notice as clearly discernible from Exts. P1 to P3 - What the reason was, is not forthcoming and it is not stated anywhere in the appeal memorandum filed before the second respondent as well - This Court finds that the condition imposed by the appellate authority while granting interim stay, is not liable to be treated as arbitrary or illegal in any manner - However, it is made clear that, if any amount has been satisfied by the petitioner, pursuant to Ext.P3, i.e., after passing the assessment order, the same shall be given credit to and only 30% of the balance liability needs to be cleared, furnishing security for the balance amount in compliance of the interim order passed by the appellate authority vide Exts. P12 to P14 - Interference is declined and the writ petition is dismissed – Decided against assessee.
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