High CourtsDivision Bench(2022) 03 KL CK 0114

Mas Make Polymers vs Commercial Tax Officer

High Court Of Kerala · Decided on 15 March 2022

HON’BLE JUDGES
S.V.Bhatti J · Basant Balaji, J
CASE NUMBER
Original Petition (TAX) NO. 8 Of 2022

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Judgment

7 paragraphs · 130 words

S.V.Bhatti,J.

1.

Heard Adv. S. Anil Kumar and Senior Government Pleader Mr. V.K Shamsudheen for parties.

2.

In the instant O.P, the petitioner challenges the condition directing deposit of 30% of the amount demanded as condition precedent for stay of recovery of the demanded amount pending appeal.

3.

Normally, this Court does not entertain the petition, but, in the case on hand, circumstances are shown to modify the condition imposed in Ext.P7 series.

The condition in Ext.P7 series is modified as 15% and is payable or deposited on or before 31.03.2022 and the order reads thus:

(a) The petitioner is directed to deposit 15% of the amount demanded on or before 31.03.2022.

(b) The other conditions executing bond etc for the balance amount are complied with on or before 31.03.2022.