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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 ..... SMT.V.P.SEENA DEVI RESPONDENT: BY GOVERNMENT PLEADER (Sr) SRI. MOHAMMED RAFIQ JUDGMENT P.R. Ramachandra Menon, J. The grievance is against Ext.P8 order passed by the Tribunal, whereby the appeal preferred by the petitioner assessee has been required to satisfy the deficit additional court fee ie; 0.5% to make it 1%, by virtue of the amendment effected as to the payment of legal benefit fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 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 assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pendency of the proceedings before the learned Single Judge, the interest of both the sides was protected by the learned Single Judge of this Court as per Ext.P10 judgment, whereby the petitioner was required to execute a simple bond without sureties undertaking to satisfy the alleged deficit of 0.5% ie; the balance out of the total enhanced 1% if the issue comes to be decided in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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