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TMI Blog2017 (6) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... l enhanced 1% if the issue comes to be decided in favour of the Government and against the assessee. It is pointed out that the appeals preferred after 1.4.2016 have to be considered in AP. ISMAIL (ANWAR TRADERS) VERSUS STATE OF KERALA AND ANOTHER [ 2005 (7) TMI 626 - KERALA HIGH COURT] 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. - 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 bond without sureties before the Assessing Officer with respect to the enhanced legal benefit fund. If at all the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the rate was enhanced by the Government as per Ext.P5 S.R.O.No.315/2016 with effect from 1.4.2016. When the appeal was taken up for consideration by the Tribunal, it was noted that only 0.5% was satisfied and that there was a deficit by 0.5% to make it 1%. This made the Tribunal to pass Ext.P8 order which in turn is under challenge in this Original Petition. 5. The learned Counsel for the petitioner submits that the petitioner is not liable to satisfy the alleged deficit 0.5% as the assessment here in question is 2013- 2014 and Exhibit.P5 amendment was brought into force only on 1.4.2016. Reliance is also sought to be placed on the verdict passed by this Court in Ismail vs. State of Kerala (2006 (144) STC 476 (Ker)), which of cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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 bond without sureties before the Assessing Officer with respect to the enhanced legal benefit fund. If at all the issue is found against the petitioner/assessee, the Assessing Officer would recover the same as tax dues and remit it to the legal benefit fund. The petitioner is granted two weeks' time from the date of receipt of a copy of this judgment to meet the requirements; upon which the appeal shall be considered and decided on merits by the Tribunal in accordance with law. The Original Petition is disposed of as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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