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2019 (5) TMI 1176 - HC - VAT and Sales TaxMaintainability of appeal - non-compliance with the pre-deposit - Section 62(5) of Punjab VAT Act - HELD THAT:- The Tribunal while dismissing the appeal of the appellant noticed that protection under Section 62(5) of the Act cannot be granted in each case but only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or was under any other hardship on account of poverty or insolvency - The law required the entertainment of appeal only when compliance under Section 62(5) was made. Therefore, the appellant was liable to comply with the provisions of Section 62(5) of the Act. Since the appellant failed to deposit 25% amount of the additional demand of the tax and interest only as directed by the DETC(A) and the Tribunal, the Tribunal had rightly dismissed the appeal on that account. In the present case, the appellant was required to pre-deposit 25% amount of the additional demand of the tax and interest only as a condition precedent for hearing of the appeal, which was reasonable and justified - No illegality or perversity could be pointed out by the learned counsel for the appellant in the findings recorded by the Tribunal which may warrant interference by this Court. No question of law arises in this appeal. Accordingly, finding no merit in the instant appeal, the same is hereby dismissed. Appeal dismissed - decided against appellant.
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