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2024 (5) TMI 1475

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..... said submission of appellant, we feel that in the interests of justice, the appellant can be granted some time to discharge the liability of 20% of the total tax demand for the various assessment years as directed by the 1st respondent in Ext.P5 order that was impugned in the writ petition. Accordingly, the impugned judgment of Single Judge, as also the direction in Ext.P5 order that was impugned in the writ petition, are modified to the limited extent of permitting the appellant herein to discharge the liability of payment of 20% of the total tax demand as directed by the 1st respondent in Ext.P5 order, in seven equal successive monthly instalments commencing from 15.06.2024. It is made clear that if the appellant commits default in any s .....

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..... espondent, especially since the 1st respondent had directed payment of only 20% of the total demand raised for the various assessment years and had also given the appellant a facility of payment of that 20% in seven equal instalments. 3. The learned Single therefore, dismissed the writ petition and granted the appellant time to pay the first instalment on or before 30.12.2023 by extending the time limit granted by the 1st respondent (25.09.2023). The appellant was also directed to ensure that the last instalment of the seven instalments granted was paid on or before 30.06.2024. 4. In the appeal before us, it is the submission of Sri. Aswin Gopakumar, the learned counsel for the appellant that the learned Single Judge ought to have interfere .....

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..... has ceased to function with effect from 01.04.2018. Taking note of the said submission of the learned counsel for the appellant, we feel that in the interests of justice, the appellant can be granted some time to discharge the liability of 20% of the total tax demand for the various assessment years as directed by the 1st respondent in Ext.P5 order that was impugned in the writ petition. 8. Accordingly, the impugned judgment of the learned Single Judge, as also the direction in Ext.P5 order that was impugned in the writ petition, are modified to the limited extent of permitting the appellant herein to discharge the liability of payment of 20% of the total tax demand as directed by the 1st respondent in Ext.P5 order, in seven equal successiv .....

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