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2015 (12) TMI 993 - KARNATAKA HIGH COURT

2015 (12) TMI 993 - KARNATAKA HIGH COURT - TMI - Recovery of duty - Extension of stay order - Held that:- Stay order dated 12.01.2015 continued and remained in force until the expiry of 180 days therefrom, and not extended in view of the second proviso to Section 14(4) of the 'Act', but for the reasons having bearing on the default of the first respondent in not placing the assessment records for speedy disposal of the appeal within 180 days from 12.01.2015 the date of stay order, resulting in t .....

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For the Appellant : Sri Vikram Huilgol, Adv For Sri T Suryanarayana, Adv For the Respondent : Sri S V Girikumar, AGA ORDER Petitioner filed appeals before the Karnataka Appellate Tribunal (for short 'KAT') invoking Section 14 of the Karnataka Tax on Entry of Goods Act, 1979 (for short Act), whence, by order dated 12.01.2015, the KAT granted interim stay of the orders impugned therein including the notices of demand, subject to providing a bank guarantee. Petitioner having complied with .....

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appeal has been preferred under sub section (1), and notwithstanding anything contained in any other law for the time being in force, tax or any other amount shall be paid in accordance with the assessment or other order made in the case: Provided that the Appellate Tribunal may, in its discretion, stay payment of one half of tax or other amount disputed, if the appellant makes payment of the other half of the tax or other amount disputed along with the prescribed form of appeal: Provided furthe .....

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