Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1217 - HC - VAT and Sales TaxMaintainability of petition - Validity of Proviso to Section 20 Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 - Validity of provisions of Rule 18 of Madhya Pradesh Motoryan Karadhan Rules, 1991 - appeals were dismissed by the Appellate Court for want of pre-deposit contemplated vide proviso to Section 20 of the 1991 Act and Rule 18 of Rules 1991 - principle of constructive res judicata. Held that:- True it may be that the petitioner was not a party to the proceedings in Jabalpur Bus Operators Association [1993 (9) TMI 365 - MADHYA PRADESH HIGH COURT], wherein the constitutional validity of the Adhiniyam, 1991 was questioned. However, equally true it is that the challenge to the constitutional validity was by the Bus Operators Association in representative capacity; and it was open for the Association to have ever questioned the validity of proviso to Section 20 of Adhiniyam which lays down pre-deposit conditions. It is not open for the petitioner to question the validity of proviso to section 20 of Adhiniyam, 1991 and the relevant Rule 18 of the Rules. Since we are upholding the validity of proviso to Section 20 of Adhiniyam 1991 and provisions of Rule 18 of the Rules; and since the appeals preferred by the petitioners were dismissed for non-compliance of condition of pre-deposit, we direct that in case the petitioners deposit the amount contemplated in proviso to section 20 of the Adhiniyam, 1991 and Rule 18 of the Rules, within thirty days from the communication of this order, the Appellate Court shall entertain the appeals, and decide them on merits. Petition disposed off.
|