https://www.taxtmi.com/caselaws?id=303484 Enhanced additional court fee was sought to be applied to an appeal concerning assessment year 2013-14, even though the enhanced rate came into force only from 01.04.2016. The Court did not decide the merits of the levy's applicability, but adopted a protective arrangement consistent with connected proceedings to preserve both parties' interests. The appeal was therefore permitted to proceed before the Tribunal on merits on condition that the petitioner execute a simple bond without sureties, with recovery left open if the issue is ultimately decided against the assessee. en-us Tue, 13 Jun 2017 00:00:00 +0530 Tue, 26 Jul 2022 20:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303484 Enhanced additional court fee was sought to be applied to an appeal concerning assessment year 2013-14, even though the enhanced rate came into force only from 01.04.2016. The Court did not decide the merits of the levy's applicability, but adopted a protective arrangement consistent with connected proceedings to preserve both parties' interests. The appeal was therefore permitted to proceed before the Tribunal on merits on condition that the petitioner execute a simple bond without sureties, with recovery left open if the issue is ultimately decided against the assessee. Case-Laws VAT and Sales Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303484