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TMI Blog2019 (3) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (3) TMI 268 - KERALA HIGH COURT - TMI - Grant of conditional stay - Held that:- In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to the assessee. We direct the assessee to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties. 2. The learned Single Judge looked into the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction as to whether the assessee is a habitual defaulter. The learned Senior Government Pleader submits that as of now there is no unsatisfied amounts for any past demands; as on date. 4. It is also submitted that the amounts paid were deposited to the Revenue Recovery authorities and there is a shortage of ₹ 2,95,000/-, which the Revenue Recovery authorities deducted as collection cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be kept in abeyance then. Along with such a deposit the assessee shall also furnish a simple bond without sureties, if not already furnished. The recovery shall stand stayed until the disposal of the first appeal on such conditions being satisfied. We make it clear that the we have not authoritatively pronounced on the assessee's right to get back the collection charges nor affirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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