2023 (7) TMI 526

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....the State : Mr. Anirban Ray, Ld. G.P., Mr. T. M. Siddiqui, Mr. Saptak Sanyal JUDGMENT This intra-Court appeal by the writ petitioner is directed against the order dated 27th April, 2023 in W.P.A. No.7454 of 2023. The appellant had challenged the garnishee notice dated 13th February, 2023 on the ground that the appellant has paid the entire tax as demanded and has also preferred an appeal bef....

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....,348.00. 4. Considering the facts and circumstances of the case and also the statutory requirement, which mandates payment of only 10% of the disputed tax, we are of the view that a condition need not be imposed by directing the appellant/petitioner to pay 20% of the interest. 5. Accordingly, the appeal is allowed and that portion of the order passed by the learned Single Bench directing the....