2015 (5) TMI 596

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....T.SHOBA ANNAMMA EAPEN JUDGEMENT JUDGMENT Petitioner challenges Ext.P10 in so far as there is a direction to  pay 30% of the tax due as per the assessment order and to furnish security for the balance amount for granting stay in appeals. Ext.P10 order is passed by the Commissioner of Appeals in appeal filed by the petitioner against an assessment order passed by the commercial Tax Officer,....

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....submits that the petitioner having issued Ext.P11 undertaking to comply with the directions contained in Ext.P10 cannot turn around and seek for setting aside Ext.P10. Merely by seeking time to pay by way of Ext.P11, the jurisdiction of this Court is not ousted and it is open for the petitioner to challenge Ext.P10. It is contended by the petitioner that the Appellate Authority did not considered ....