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TMI Blog2022 (5) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Since the appellate mechanism under the Act was not fully functional, petitioner had approached this Court under Article 226 of the Constitution of India in W.P.(C) No.6417 of 2018. 2. After the Appellate Authority has became fully functional, petitioner expressed its intention to pursue the statutory remedy. On the basis of the aforesaid submission, this Court disposed of W.P.(C) No.6417 of 2018 by judgment dated 04.10.2018 observing that the Appellate Authority, while revoking the limitation, should exclude the time spent by the petitioner in the writ petition. 3. Pursuant to the judgment referred above, petitioner offered an appeal before the second respondent. Despite the finding in the judgment of this Court, the Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was preferred, there was a confusion regarding the amount payable. In the meantime, this Court had considered the said issue in the judgment in W.P.(C) No.6417 of 2018 that the petitioner is willing to pay the said court fee. In view of the above, learned counsel submitted that the impugned order is liable to be set aside. 5. I have heard Adv.Harisankar V.Menon, the learned counsel for the petitioner, Smt.M.M.Jasmin, the learned Government Pleader for respondents 1 to 4 as well as Sri.S.Manu, learned Assistant Solicitor General of India for the fifth respondent. 6. Smt.M.M.Jasmin, the learned Government Pleader submitted that the direction of this Court in Ext.P2 is not seen considered by the Appellate Authority and since the said aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s alleged to have been invoked, the said matter ought to have been considered by the Appellate Authority. Once the entire tax and penalty imposed on the petitioner and secured by the Bank Guarantee was fully satisfied by invoking the guarantee, there cannot be any insistence of a further payment contemplated under section 107(6)(b). This aspect was not considered in Ext.P5. Failure to consider the alleged encashment of bank guarantee has also rendered the impugned order perverse. 11. Since the learned counsel for the petitioner has offered to pay the court fee towards Kerala Legal Benefit Fund, such an opportunity can also be granted. 12. In view of the above, if the petitioner deposits the court fee towards the Kerala Legal Benefit Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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