2018 (4) TMI 1645

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..... g of the second appeal, he has totally paid 50% of the disputed tax and penalty - this Court has already granted stay of collection of the remaining 50% of the tax amount in W.P.No.7735 of 2018. Once this Court has granted stay of collection of balance 50% of the disputed tax, no condition need be imposed with regard to penalty. The petitioner has already paid 50% of the penalty and is on seco .....

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..... for the respondents. 3. The petitioner has already filed a second appeal. At the time of filing of the first appeal, the petitioner has paid 12.5% of the disputed tax. At the time of filing of the second appeal, he has totally paid 50% of the disputed tax and penalty. Insofar as the tax is concerned, this Court has already granted stay of collection of the remaining 50% of the tax amount in W. .....

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