2013 (3) TMI 40

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..... T BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN. JUDGMENT   Heard the counsel for the petitioner and the learned Government Pleader. 2. Petitioner challenged Ext.P6, a conditional order passed by the appellate authority, granting stay on condition that the petitioner will remit 10% of the disputed tax and interest. Ext.P1 is an order of assessment passed against the petitioner. T .....

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..... ty, the appellate authority should have at least prima facie verified that contention. 5. Since that contention of the petitioner has not been examined in Ext.P6, I set aside Ext.P6 and direct the appellate authority to examine whether the C-Forms produced by the petitioner before it are sufficient to wipe off the liability. On that basis the appellate authority should pass fresh order in the mat .....

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