Case Law Details
Sandeep, Proprietor, Madhukar Sangam Jewellers Vs State Tax officer (Kerala High Court)
Kerala High Court recalls interim order in Sandeep’s review petition against State Tax Officer. Clarifies the correct interpretation of Section 112(8)(b).
The petitioner seeks review of the interim order passed by this Court, where by this Court had granted an interim stay for a period of two months on condition that the petitioner remits 20% of the disputed demand within one month. It is pointed out that the direction to remit 20% is not what is contemplated under Section 112(8)(b) and that, what is contemplated is only a sum equal to 20% of the remaining amount of tax in dispute, in addition to the amount paid under sub-section 6 of Section 107.
I find that the order was issued mistakenly and needs to be corrected. The Review Petition is hence allowed. The order is recalled.
