2017 (4) TMI 1071

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.... PETITIONER : ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON FOR THE RESPONDENT : GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN JUDGMENT All the above writ petitions are cases in which a first appeal is pending, against the orders of assessment passed against the petitioners/assessees. The petitioners are aggrieved by the fact that the recovery proceedings have been initiated pending appeal and....

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....e authority even if it is beyond the 20% as stipulated in the proviso, argues the learned Government Pleader. The proviso to Section 55(4) reads as under:- "Provided further that where the appellant remits 20% of the disputed amount of tax along with collected tax, if any, further proceedings against recovery shall stand stayed till disposal of the appeal" 4. This Court is unable to count....

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....oviding for payment of a percentage of tax, which could be arrived at on a consideration of the merits of the case, ranging between, providing for a blanket stay in very meritorious cases and dismissal of the interim applications in the event of totally untenable contentions. 6. However, now the statute itself provides for a blanket stay on deposit of 20% of disputed amount of tax along with co....