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2019 (8) TMI 907 - KERALA HIGH COURTPrinciples of natural justice - Stay of collection and recovery of the disputed amount of tax, pending disposal of the second appeals - condition imposed for deposit of part amount for grant of stay - case of petitioner is that that, the impugned orders are passed in a totally mechanical manner without adverting to the grounds raised in the appeals - HELD THAT:- Any advertance to the merits of the appeal is not reflected in the impugned orders. However, we are not proposing to remit the interim applications for fresh consideration and disposal, which will only lead to multiplicity of proceedings. We are of the opinion that the appeals itself can be directed to be heard and disposed of on an early basis. As an equitable relief, we think it appropriate to reduce the percentage of deposit insisted upon for granting the stay - the petition is disposed of by modifying Exts.P5 and P5(a) orders passed by the third respondent tribunal to the extent of directing deposit of only 20% of the disputed demand and to execute the simple bond for the balance amount, within thirty days from today.
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