2022 (6) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R: 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 2nd respondent. 2. Now the petitioner complains that the appellate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 before the Assessing Authority undertaking to pay the b....