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2021 (3) TMI 277 - PUNJAB AND HARYANA HIGH COURTMaintainability of petition - non-compliance with the pre-deposit - Section 62 (5) of the Punjab VAT Act - it is prayed that the mandamus be issued directing the First Appellate Authority to consider the appeal of the petitioner and decide the same on merits without insisting for pre-deposit of 25% of the additional demand - HELD THAT:- It is not found that the present case to be of such extreme hardship, where this Court should exercise its extraordinary writ jurisdiction to interfere and waive the mandatory requirement of Section 62 (5) of the Punjab VAT Act. The mandatory provisions under Section 62 (5) of the Punjab VAT Act need to be complied with, especially in the light of the fact that the vires of the said provisions have been upheld by the Supreme Court in M/S TECNIMONT PVT. LTD. (FORMERLY KNOWN AS TECNIMONT ICB PRIVATE LIMITED) VERSUS STATE OF PUNJAB & OTHERS [2019 (9) TMI 788 - SUPREME COURT] where it was held that High Court rightly held Section 62(5) of the PVAT Act to be legal and valid and the condition of 25% of pre-deposit not to be onerous, harsh, unreasonable and violative of Article 14 of the Constitution of India. The petitioner having not complied with the mandatory requirement of the statute, cannot assert and challenge the order dated 24.11.2015 (Annexure P-4) passed by the First Appellate Authority and the order passed by the Punjab VAT Tribunal as not sustainable - Petition dismissed.
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