TaxTMI 
TaxTMI 
2026 (8) TMI 1301
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..... 2. The essential facts, stripped of all unnecessary details, are that the respondent in both these matters suffered an assessment under the provisions of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act,' for short); and they filed an appeal before the First Appellate Authority, by paying the additional court fee as mandated under Section 76 of the Kerala Court Fees And Suits Valuation Act, 1959 (hereinafter referred to as the 'Act,' for short)- towards the "Legal Benefit Fund''. 3. The statutory First Appellate Authority allowed the appeals and remitted the matter to the Assessing Authority; but, at that time, concededly, the respondent did not seek refund of the court fee paid. 4. Thereafter, the A....
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....ations, appeals or revisions to Tribunals, appellate authorities and original suits in Civil Courts other than in Family Court at a rate not exceeding one percent of the amount involved in the dispute and in other cases at a rate not exceeding one hundred rupees for each original suit, original petition, original application, appeal or revision. Explanation.--The term 'amount involved in the dispute' as specified in sub-section (1), where it is capable of valuation, does not include the amount of valuation for the purpose of court fee, in suits for recovery of possession, partition and suits of similar nature and where fixed court fee is specified under this Act. (2) There shall be constituted a Legal Benefit Fund to which....
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.... the then existing provision. Prior to substitution, earlier provision in Section 76 of the Act was to the effect that notwithstanding anything contained in the Act or any other law for the time being in force, it shall be competent for the Government to levy an additional court fee, by notification in the Gazette, in respect of original petitions, original applications, appeals or revisions to tribunals or appellate authorities, other than Civil and Criminal Courts, at a rate not exceeding one per cent of the amount involved in the dispute in cases where it is capable of valuation and in other cases at a rate not exceeding one hundred rupees for each original petition, original application, appeal or revision. 7. On a perusal of t....
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....ssment order can only be seen as one underpinned on a fresh cause of action; and hence a new litigation, thus court fee becoming enjoined to be paid. 10. The predicament of the respondent, in our considered view, has arisen only because they have not sought a refund of the court fee paid by them when they initially approached the appellate authority. This is particularly so, when their learned counsel-Sri. Anil Kumar, asserts, relying on the provisions under Section 67 of the 'Act', that, in the event of a remand, the court fees ought to have been ordered to be refunded. 11. We are unable to accept the afore submissions, since one cannot blame the learned Tribunal in not having ordered refund of court fee, in the admitted absence of a....