Court fee on Section 260A appeals under Kerala court-fee law remained under consideration, with status quo continued pending review.

The article addresses whether court fee on appeals under Section 260A of the Income-tax Act filed on or after 26.10.2002 is governed by the unamended Kerala Court Fees and Suits Valuation Act, 1959 provisions or by Section 52A of that Act. It also notes that the matter was kept part-heard for further consideration, and the existing status quo order was continued pending that consideration.

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Issues: Whether the court fee payable on appeals under Section 260A of the Income-tax Act was governed by the unamended provisions or by Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959 for appeals filed on or after 26.10.2002, and whether the status quo order should continue pending further consideration.

Outcome: The matter was kept as part-heard for further consideration and the existing status quo order was continued.

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