Case LawW.P.(C) No. 35419 of 2019
Akay Flavours & Aromatics Pvt. Ltd. Vs Asst. Commissioner, State Tax, Kerala
- Court:
- High Court
- Bench:
- Kerala
- Date:
- February 12, 2020
- Type:
- Writ Petition
- Members:
- AMIT RAWAL
Subject
Additional court fees of 1% leviable in the appeals filed under Section 107
Appeal
Summary
Sec 107 does not contemplate remittance of any additional court fees or other fees and thus the objection of the authorities in not entertaining the appeals being not accompanied by 1% additional fee is wholly falacious and arbitrary, though the addi…
Judgement
1. Petitioner has approached this Court with a prayer of quashing the demand raised vide Ext.P5, for returning the appeal preferred against the assessment order to be deficient of court fees, i.e., 1% of the disputed amount and with a further prayer of declaring imposition of levy of additional court fee by the State Authority in exercise of powers under Section 76(1) of the Kerala Court Fees Act…