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TMI Blog2013 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 12th of April, 2013 passed by the Division Bench of the High Court of Kerala at Ernakulam in W.A.(C) No. 635 of 2013, the present Appeal, by Special Leave, has been filed. The second respondent, the Assistant Commissioner-3 of Commercial Taxes, Ernakulam, Kerala passed an assessment order for the year 2010-11 dated 30.11.2012 directing the appellant to pay Rs.87,24,895/- (Rupees eight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order. Pursuant to the order of the High Court, the 2nd respondent passed an order on the rectification application. Thereafter, the appellant preferred a statutory appeal on 22.3.2013 before the third respondent along with an application for stay and an application for urgent hearing. When both the statutory appeals were pending, the 4th respondent initiated proceedings against the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 635 of 2013 and the Division Bench modified the order of the learned Single Judge directing that the appellant shall remit Rs.8,00,000/- on or before 30th of April, 2013 and a further sum of Rs.7,00,000/- on or before 30th of May, 2013 and furnish security for the balance amount by 30th of May, 2013. The Division Bench further directed that the appeal should not be disposed of unless and unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to be due or such installment thereof as might have become payable, as the case may be, where the appeal is against an assessment completed under sub- section (6) of Section 23, or under Section 24 or Section 25." Sub-Section (4) of Section 55 reads as under:- "(4) Notwithstanding that an appeal has been preferred under sub- section (1), the tax or other amounts shall be paid in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfied, the appeal shall not be heard. It is not permissible. In view of the aforesaid analysis, we modify the order of the Division Bench directing that the appeal would not be disposed of unless and until the conditions are complied with. As the time for payment and furnishing security has expired, we extend the time till end of December, 2013 to deposit the amount as directed by the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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