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    <title>1995 (12) TMI 375 - KERALA HIGH COURT</title>
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      <title>1995 (12) TMI 375 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161123</link>
      <description>Where a prima facie case was found, the Court required the revisional authority to secure an expeditious decision on the revision petitions rather than leave the penalty orders fully operative during the pendency. The challenge was confined to the condition requiring deposit of 50% of the penalty, and the Court balanced interim protection with preservation of the impugned orders&#039; efficacy by directing that the revisions be disposed of within three months. The impugned orders were to remain in abeyance until such disposal.</description>
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