Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of...

Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of duty is basically frivolous - Once the duty is paid ‘under protest’ and the party challenges the same by filing an appeal, it necessarily implies that demand of duty is disputed and consequently the case would fall under section 129A (6) of the Act and the party would be liable to pay the court fees on such appeal being filed. - AT .....

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