Appellate Authority directed to entertain appeal after collecting Kerala Legal Benefit Fund amount

K.J. Jagath Simhan Vs State Tax Officer (Kerala High Court) Kerala High Court directed the First Appellate Authority to entertain the appeals preferred by the appellant against assessment order after collecting amounts due towards Kerala Legal Benefit Fund. Facts- The challenge to the assessment orders in the writ petitions were only incidental. It is pointed out that while appeals had been preferred against the said assessment orders, the First Appellate Authority had dismissed the appeals preferred against the assessment orders solely on the ground that the required amounts towards the Keral...