2018 (12) TMI 1009

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....he Respondents : Dr. Thushara James , Government Pleader JUDGMENT Dama Seshadri Naidu J.- 1. The petitioner, a registered dealer under the KVAT Act, faced penalty proceedings, under section 67(1) of the KVAT Act, for the assessment year 2009-2010. In the petitioner's exhibit P2 appeal, the appellate authority issued the exhibit P3 order and it reads as follows : "The collection of the pen....

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.... submit a solvency certificate for the balance tax. Once again, aggrieved, the petitioner has filed this writ petition. 3. In response to the submissions made by the petitioner's counsel, the Government Pleader contends that, by the time the petitioner invited the exhibit P4 judgment, the condition, as is evident from exhibit P3, very much existed. Therefore, according to her, he ought to hav....

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..... Namboothiri, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader appearing for the respondents besides perusing the records. 6. Section 55(4) governs the stay in an appeal and also the precondition to be met by the appellant. In fact, sub-section (4) suffered an amendment and had a proviso added. It reads as follows : "Provided further that where the ....