2022 (6) TMI 38

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....CE BECHU KURIAN THOMAS PETITIONER: ADVS. HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH AND K.KRISHNA RESPONDENTS: SR.GP. DR. THUSHARA JAMES JUDGMENT BECHU KURIAN THOMAS, J Petitioner is an assesseee under the Kerala Value Added Tax Act, 2003. Faced with Ext.P1 assessment order for the assessment year 2013-2014, petitioner has filed Ext.P2 appeal before the 2^nd respondent. 2. No....

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....the Kerala Legal Benefit Fund as 1% of the disputed tax amount, by virtue of the amendment dated 07.04.2016. This Court has held, through series of judgments, that the amendment is prospective. 6. In view of the judgment in O.P.(Tax) No.2/2017, it will suffice if the petitioner remits 0.5% of the disputed tax to the Kerala Legal Benefit Fund and also furnishes a personal bond without sureties b....