The petitioner has filed Ext.P2 appeal along with an application to condone the delay of 171 days and application for stay of collection of tax. Those applications are Exts.P3 and P4. Petitioner is also issued with a demand notice, Ext.P5 for an amount of ₹ 26,80,485/-. According to the petitioner, the demand is bad, on account of the fact that the total liability is only ₹ 17,32,852/- in terms of Ext.P1 notice. 2. It is submitted that the petitioner has valid contentions and if during the pendency of the appeal the amount is recovered, the petitioner will suffer serious hardship. That apart, the amount shown in Ext.P5 is totally incorrect and it is only on account of the mistake such an amount has been shown in the demand notice.
3. Heard the learned Government Pleader.
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W.P.(C). No.25562 of 2014
4. Having regard to the nature and contentions raised, I am of the view that the writ petition can be disposed of with the following directions.
The appellate authority will consider Exts.P3 and P4 within a period of one month from the date of receipt of a copy of this judgment.
As a condition for stay of further proceedings, petitioner shall remit an amount of ₹ 3,00,000/- (Rupees three lakh only) within a period of 15 days.
Sd/-
A.M. SHAFFIQUE JUDGE das