V KRISHNAKUMAR Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) 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 fund.

(2.) Heard the learned counsel for the petitioner as well as the learned Government Pleader appearing for the State/Revenue.

(3.) The sum and substance of the case is that assessment was finalised in respect of the assessee for the year 2013-14 in terms of Section 25(1) of the KVAT Act. Though an appeal was filed before the Appellate Authority, satisfying all the requirements in accordance with law, the same did not turn to be fruitful, which made the assessee to approach the Tribunal in the next round of litigation.