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TMI Blog2017 (6) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... question is 2013- 2014 and Exhibit.P5 amendment was brought into force only on 1.4.2016 - Held that: - though there is no appeal from the aforecited judgment, this Court would grant a conditional order, directing consideration of the appeal on executing a simple bond without sureties before the Assessing Officer with respect to the enhanced legal benefit fund - petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... fying all the requirements in accordance with law, the same did not turn to be fruitful, which made the assessee to approach the Tribunal in the next round of litigation. 4. It is stated that, in terms of Ext.P4 S.R.O.No. 226/2002 the assessee was required to satisfy 0.5% towards additional court fee which is stated as satisfied. But subsequently, the rate was enhanced by the Government as per Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no much merit in the contention raised by the petitioner 6. It is pointed out that the appeals preferred after 1.4.2016 have to be considered in the light of Ext.P5 and that (2006 (144) STC 476 (Ker)) does not come to the rescue of the petitioner in such context. It is also stated that several cases are pending consideration before the learned Single Judge in this regard. 7. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that a similar course can be proceed in the instant case as well and we do not intend to express anything regarding merits of the case as to the sustainability of the contentions raised from either side. 8. In such circumstances, though there is no appeal from the afore cited judgment, this Court would grant a conditional order, directing consideration of the appeal on executing a simple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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