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2016 (3) TMI 1030 - HC - VAT and Sales TaxSeeking direction for declaring Section 62(5) of the Punjab Value Added Tax Act, 2005 as ultravires - Violative of Article 14 as it provides mandatory deposit of 25% tax, interest and penalty as a condition precedent for hearing of appeal without giving any discretion to the appellate authority to waive such deposit - Demand of tax in lieu of not providing exemption - Petitioner engaged in the business of running a rice mill at Faridkot and an exempted unit from 10.12.1999 to 9.12.2009 - Held that:- by relying on the decision of this court in the case of Punjab State Power Corporation Limited vs. The State of Punjab and Others) [ 2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT], even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, the partial or complete waiver can be granted only in deserving and appropriate cases where the first appellate authority is satisfied that the entire purpose of the appeal will be frustrated or rendered nugatory by allowing the condition of pre-deposit to continue as a condition precedent to the hearing of the appeal before it. - Petition disposed of
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