TMI Blog2013 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... permissible - time for payment and furnishing security has expired, we extend the time till end of December, 2013 to deposit the amount as directed by the Division Bench and furnish the security as directed therein within the said period - Decided partly in favour of assessee. - Civil Appeal No. 10166 of 2013 [Arising out of SLP (C) No.34938 of 2013 (CC 19139 of 2013)] - - - Dated:- 1-11-2013 - Anil R. Dave And Dipak Misra,JJ. ORDER Delay condoned. Leave granted. Grieved by the order dated 12th of April, 2013 passed by the Division Bench of the High Court of Kerala at Ernakulam in W.A.(C) No. 635 of 2013, the present Appeal, by Special Leave, has been filed. The second respondent, the Assistant Commissioner-3 of Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red W.P. No. 8973 of 2013 with the prayer that the respondent be directed not to proceed on the basis of the assessment orders during the pendency of the appeals. The learned Single Judge vide order dated 1.4.2013 taking note of the facts directed there shall be stay of recovery of the tax subject to the appellant remitting one-third of the amount demanded and furnishing security for the balance. The learned Single Judge granted two weeks for the compliance of the same. The learned Single Judge gave the direction that the appeal shall be disposed of within three months from the date of the order. The aforesaid order came to be challenged in W.A. No. 635 of 2013 and the Division Bench modified the order of the learned Single Judge directin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the order against which the appeal has been preferred: Provided that the Deputy Commissioner (Appeals) and Assistant Commissioner (Appeals) may, at his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed." On a plain reading of the entire provision and especially the provisos, we have no trace of doubt that the condition imposed by the Division Bench is against the language of the provision relating to appeal. If the conditions imposed by the Division are not complied with, the appeal would have meet its own fate, but the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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