Court orders remittance to Legal Benefit Fund, bond without sureties, and appeal consideration within 4 weeks The court directed the petitioner to remit 0.5% of the disputed tax to the Kerala Legal Benefit Fund and provide a personal bond without sureties for the ...
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Court orders remittance to Legal Benefit Fund, bond without sureties, and appeal consideration within 4 weeks
The court directed the petitioner to remit 0.5% of the disputed tax to the Kerala Legal Benefit Fund and provide a personal bond without sureties for the balance amount. The appellate authority was ordered to number the appeal and consider it on merits once the payment and bond were submitted within four weeks. The writ petition was disposed of with instructions for compliance, allowing the appeal to proceed for consideration on merits.
Issues Involved: 1. Appeal numbering and court fee deposit under Kerala Value Added Tax Act, 2003.
Analysis: The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, filed an appeal against an assessment order for the year 2013-2014. The petitioner complained that the appellate authority kept the appeal aside as defective and issued a notice (Ext.P3) stating that 1% of the disputed tax must be deposited as court fee for the Kerala Legal Benefit Fund, warning of rejection for default if not paid. The petitioner argued that only 0.5% of the disputed amount needed to be paid based on a relevant notification and a previous judgment (O.P.(Tax) No.2/2017).
Upon hearing the arguments, the court acknowledged that the statute now required 1% of the disputed tax to be paid to the Kerala Legal Benefit Fund following an amendment dated 07.04.2016. However, the court noted that previous judgments had held the amendment to be prospective. Referring to the judgment in O.P.(Tax) No.2/2017, the court directed the petitioner to remit 0.5% of the disputed tax to the Fund and provide a personal bond without sureties to cover the balance amount if found liable. The court ordered the appellate authority to number the appeal and consider it on merits once the payment and bond were submitted within four weeks.
In conclusion, the writ petition was disposed of with the direction for the petitioner to comply with the court's instructions regarding the court fee deposit and bond, allowing the appeal to proceed for consideration on merits by the appellate authority in accordance with the law.
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