The petitioner was aggrieved by the conditional orders passed in the appeals preferred against the assessment orders for the years 2005-06, 2008-09 and 2009-10. The first Appellate Authority in all the years in separate appeals, directed payment of 1/3rd of the total tax demanded. The petitioner's contention seems to be the total tax demanded would only come to around Rs.36 Lakhs whereas together with interest, the demand would be at about Rs.50 Lakhs. The specific contention raised is that the appellate order has been passed only with respect to the demand of tax. If that be so, necessarily, it has to be accepted that the benefit of Section 91 of the KVAT Act providing for appropriation first towards interest and then towards the tax due, could be given a WP(C).8404/14 2 complete go-by. It cannot be held by this Court that the first Appellate Authority intended such appropriation would have no effect. It is trite that the Appellate Authorities cannot go behind the statute. In such circumstances, petitioner would be liable to pay amounts of tax and interest due as per the conditional orders passed. 2. In the context of the quantification of the demand, it is directed that if the petitioner pays a further amount of Rs.5 Lakhs, within a period of one month from the date of receipt of a copy of this judgment, then, the recovery proceedings initiated against the petitioner shall be kept in abeyance till the disposal of the first appeal.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs