2005 (10) TMI 520

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....of the Karnataka Sales Tax Act, 1957 (for short, "the Act") whose second appeal is pending before the Karnataka Appellate Tribunal. It appears that the Tribunal, during the pendency of the appeal, had granted certain interim orders which enured to the benefit of the petitioner. But, unfortunately for the petitioner, such interim orders having ceased in terms of the operation of provisions of se....

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....dy deposited 75 per cent of the disputed amount; that even in respect of the balance 25 per cent, the petitioner has furnished security to the satisfaction of the respondents; that in such a situation, even during the pendency of the petitioner's appeal before the Tribunal,if the authorities should resort to recovery of the balance 25 per cent also, that really puts the petitioner into great d....

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....sions or which can in any way detract from the statutory provisions. Any order contrary will, in fact, achieve quite the opposite to what the law intended to achieve through the amendments to the existing law and by inserting such provisions of law which have brought about the present situation. In such circumstances, I do not find it proper to pass any order either main or interim, which can i....