2013 (12) TMI 386

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.... year 2010-11 dated 30.11.2012 directing the appellant to pay Rs.87,24,895/- (Rupees eighty seven lakhs twenty four thousand eight hundred and ninety five only) as tax. Challenging the assessment order, the appellant preferred the statutory appeal on 8.2.2013 along with an application for stay and urgent hearing before the third respondent. It is apt to note here for the assessment order 2009-10 there was a levy of tax amounting to Rs.64,56,124/- and the assessee-appellant filed a rectification application under Section 66 of the Kerala Value Added Tax Act, 2003 (K.V.T. Act) on 8.2.2012. The assessment order for the year 2009-10 was assailed in W.P. (C) No. 4891 of 2013 before the High Court of Kerala. On 20th of February, 2013, the lear....

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....e 30th of April, 2013 and a further sum of Rs.7,00,000/- on or before 30th of May, 2013 and furnish security for the balance amount by 30th of May, 2013. The Division Bench further directed that the appeal should not be disposed of unless and until the conditions were complied with. Mr. R. Basant, learned senior counsel appearing for the appellant submitted that the Division Bench while modifying the order of the learned Single Judge could not directed that unless the modified conditions are complied with the appeal would not be disposed of. It is urged by him the said direction is an imposition of condition which is contrary to the language employed in the provision of appeal. Section 55 of the K.V.T. Act provides for appeals to Depu....