Single judge directed petitioner dealer to pay 5% of disputed tax instead of 10%, considering financial difficulties due to proprietor's illness, to benefit from previous order dated 29.06.2018.
Petitioner directed to pay 5% of disputed tax instead of 10% to avail benefit of previous order.
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WMP.Nos.30096, 30098, 30107, 30109 and 30111 of 2018 in W.P.Nos.15138 to 15142 of 2018
T.S.SIVAGNANAM,J.
Heard Mr.R.Senniappan, learned counsel for the petitioner.
2.These petitions have been filed to modify the order and direction issued by this Court in W.P.Nos.15138 to 15142 of 2018 dated 29.06.2018 which directed the petitioner dealer to pay 10% of the disputed tax to enable him to get the benefit of the direction issued in the writ petitions. These petitions have been filed pleading grave financial difficulty on account of the personal illness of the proprietor.
3.Considering the peculiar facts, the order and direction issued in the writ petitions is modified and instead of paying 10% of the disputed tax, the petitioner is directed to pay 5% of the disputed tax as demanded and if the same is done, the benefit of the order dated 29.06.2018 will enure to the petitioner. These petitions are ordered accordingly.
05.04.2019
cse
3 issues framed by the court
Whether the direction to pay 10% of disputed tax should be modified due to financial difficulty.
Whether the debtor should pay 5% of the disputed tax to benefit from the order.
Whether the order dated 29.06.2018 should be modified for the petitioner.
T.S.SIVAGNANAM
Unnamed Dealer
T.S.SIVAGNANAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
