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2010 (7) TMI 948 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - Non-deposit of 25% tax - section 62(5) of the PVAT Act - jurisdiction - Held that: - In view of undisputed position that the petitioner has paid more than 25 per cent of the amount, the view taken by the appellate authority that 25 per cent should be worked out on the balance amount of tax due, cannot be accepted - matter remitted to the appellate authority for a fresh decision on the merits - appeal allowed by way of remand.
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