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2018 Supreme(Online)(KER) 36402

HIGH COURT OF KERALA
DAMA SESHADRI NAIDU, J
ASHARATH.P – Appellant
Versus
THE COMMISSIONER OF COMMERCIAL TAXES – Respondent


Advocates:
['C S ARUN SHANKAR', '', 'SRI S SHYAM KUMAR', 'SRI T G MADHAVANUNNI']

JUDGMENT

The petitioner, an assessee under the KVAT Act, suffered adverse assessment under Section 25(1) of the KVAT Act. After an unsuccessful first appeal, she has filed the Ext.P3 second appeal before the 3rd respondent Tribunal.

2. As seen from the record, the Tribunal passed the Ext.P5 order of stay. The petitioner was required to pay 30% of the total tax as a pre-condition for the Tribunal to stay the further proceedings and to entertain the second appeal.

3. Now, the petitioner has come up with this writ petition hilighting her financial difficulties to pay 30%, as the Tribunal directed, in lump sum. According to the petitioner's counsel, this Court may show indulgence and permit the petitioner to pay the amount in three instalments.

4. After initial objection, the learned Government Pleader insists that the petitioner should pay the entire amount, in three equal monthly instalments though, by 15th December, 2018. The petitioner's counsel agrees.

5. I, accordingly, disposed of the writ petition, holding that the petitioner shall pay 30% in three instalments, by 15th December, 2018.

6. The instalments schedule runs thus: (1) 15th November; (2) 30th November; (3) 15th December.

6. If

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