TMI Blog2022 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... Benefit Fund as 1% of the disputed tax amount, by virtue of the amendment dated 07.04.2016. This Court has held, through series of judgments, that the amendment is prospective. It will suffice if the petitioner remits 0.5% of the disputed tax to the Kerala Legal Benefit Fund and also furnishes a personal bond without sureties before the Assessing Authority undertaking to pay the balance amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2013-2014, petitioner has filed Ext.P2 appeal before the 2 nd respondent. 2. Now the petitioner complains that the appellate authority, instead of numbering the appeal, has kept the appeal aside as defective and issued Ext.P3 notice alleging that the petitioner has not deposited 1% of the disputed tax as court fee due to the Kerala Legal Benefit Fund and also cautioned that the appeal will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Kerala Legal Benefit Fund and also furnishes a personal bond without sureties before the Assessing Authority undertaking to pay the balance amount due under the Kerala Legal Benefit Fund, if the issue is ultimately found against the petitioner. On furnishing the bond as directed above and on payment of 0.5% of the disputed tax to the Kerala Legal Benefit Fund (if not already paid) within fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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