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2015 (6) TMI 162 - KERALA HIGH COURT

2015 (6) TMI 162 - KERALA HIGH COURT - TMI - Waiver of pre deposit - Mandatory pre deposit - whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal - Held that:- Petitioner, in whose case also the lis commenced in 2013, would not be required to deposit the amount of 7.5%, as required pursuant to the 2014 amendment, and in that respect, he would have an efficacious alternate remedy befo .....

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l against Ext.P1 order. It is made clear that the appeal to be filed by the petitioner would be governed by the statutory provisions, as they stood prior to the amendment introduced with effect from 16.08.2014. - Decided against assessee. - WP(C).No. 9848 of 2015 (E) - Dated:- 27-3-2015 - MR. A.K.JAYASANKARAN NAMBIAR, J. FOR THE PETITIONER : SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON FOR THE RESPONDENT : SRI.THOMAS MATHEW NELLIMOOTTIL,SC, SRI.SAIBY JOSE KIDANGOOR JUDGMENT The challenge in the wr .....

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r would submit that as per the amendment effected to the Finance Act, 1994 with effect from 16.08.2014, there is a requirement of depositing 7.5% of the tax amount confirmed against the petitioner as a pre- condition for maintaining the appeal before the Appellate Tribunal. It is citing this requirement, and contending that he does not have an efficacious alternate remedy, that the petitioner has approached this Court through the present writ petition. 3. I have heard Sri.Harisankar V.Menon, the .....

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t of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal. I note in this connection that recently, a Division Bench of the High Court of Telengana & Andhra Pradesh has taken a prima facie view that, in as much as the lis in question had commenced prior to the introduction of the amendment to the Finance Act, 1994, with effect from August 2014, the petitioner's right of appeal as per the erstwhile provisions of law would not be affec .....

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to be governed by the law prevailing at the date of institution of the suit or proceeding, and not by the law that prevails at the date of its decision or at the date of filing of the appeal. (See: Garikapati Veeraya v. N.Subbiah Choudhry and Other (AIR 1957 SC 540); Messrs Hoosein Kasam Dada (India) Ltd v. The State of Madhya Pradesh and Others, (AIR 1953 SC 221; Vitthalbhai Naranbhai Patel V. Commissioner of Sales Tax M P Nagpur (AIR 1967 SC 344) and Ramesh Singh and Another v. Cinta Devi and .....

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