The court permits a reduced payment to the Kerala Legal Benefit Fund to facilitate appeal rights, following statutory amendments and prior judgments.

JUDGMENT

The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order of assessment has been rejected on the ground that the petitioner has not paid the amount payable as Kerala Legal Benefit Fund.

2. The learned counsel appearing for the petitioner submits that the issue was considered by this Court in Ext.P5 judgment, where it was directed as follows:

“5. It is true that the statute now mandates the amount to be paid to the Kerala Legal 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.

6. In view of the judgment in O.P.(Tax) No.2/2017, 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 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 four weeks from today, the appellate authority shall number the appeal and consider the same on merits, in accordance with law.

3. The learned Government Pleader does not seriously dispute that the issue is covered by the directions issued by this Court in Ext.P5 judgment.

Accordingly, this writ petition will stand disposed of directing that if the petitioner remits 0.5% of the amount in dispute to the Kerala Legal Benefit Fund (if not already remitted) and also furnishes a personal bond without sureties before the Assessing Authority undertaking to pay the balance of the amount due towards Kerala Legal Benefit Fund on the issue being ultimately decided against the petitioner (the issue relating to the rate at which the petitioner has to discharge liability towards Kerala Legal Benefit Fund) within four weeks from today, the appeal filed by the petitioner against Ext.P1 shall be restored to the file of the Appellate Authority and the Appellate Authority shall dispose of the appeal in accordance with the law, after affording an opportunity of hearing to the petitioner.

Sd/-

GOPINATH P.

JUDGE

ats

APPENDIX OF WP(C) 40680/2024 PETITIONER’S EXHIBITS Exhibit P-1 TRUE COPY OF THE ORDER BEARING NO.32071717991/17-18(JUNE) DATED

30-6-2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

Exhibit P-2 TRUE COPY OF THE APPEAL MEMORANDUM IN KVATA NO.349 OF 2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P-3 TRUE COPY OF THE ORDER DATED 21-12-2022 IN KVATA NO.349 OF 2022 PASSED BY THE

2ND RESPONDENT.

Exhibit P-4 TRUE COPY OF THE JUDGMENT DATED

13-6-2017 IN O.P (TAX) NO.2 OF 2017 PASSED BY THIS HON’BLE COURT.

Exhibit P-5 TRUE COPY OF THE JUDGMENT DATED

17-9-2021 IN W.P(C) NO.27245 OF 2019 PASSED BY THIS HON’BLE COURT.

Exhibit P-6 TRUE COPY OF THE DEMAND NOTICE DATED

11-1-2021 ISSUED BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT.

Exhibit P-7 TRUE COPY OF THE DEMAND NOTICE DATED

11-1-2021 ISSUED BY THE 4TH RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT.