TMI Blog2016 (2) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJ RAHUL GARG, JJ. For The Petitoner : Mr. Sandeep Goyal, Advocate For The Respondent : Ms.Radhika Suri, Addl.A.G.Punjab with Mr. D.S.Mann, AAG, Punjab. Ajay Kumar Mittal,J. 1. Prayer in this petition is for declaring the provisions of Section 65(3) of the Punjab Value Added Tax Act, 2005 (in short, the PVAT Act ) to be ultra vires the Constitution of India being violative of Article 14 as it provides mandatory deposit of 25% tax, interest and penalty as a condition precedent for hearing of revision without giving any discretion to the revisional authority to waive such deposit. Further prayer has been made for quashing the demand notice dated 2.2.2015, Annexure P.10 directing the petitioner to deposit an amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er documents for the year in question had also expired on 31.3.2013 in terms of Section 44 of the PVAT Act according to which the assessee was to maintain the account books only for the period of six years from the end of the financial year. On the expiry of the said period, the petitioner was of the belief that the entire proceedings had become final and no further action would be required in respect of assessment year 2006-07. On 7.10.2014, the petitioner received a notice whereby respondent No.2 initiated revisional proceedings under Section 65 of the PVAT Act read with Section 9(2) of the CST Act for the assessment year in question observing that there was huge difference of sale price per bag of cement for inter state sale and value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,50,000/- and for the year 2010-11, it had deposited a sum of ₹ 4,95,81,836/-. In total, it had deposited a sum of ₹ 5,60,31,836/-. Vide order dated 17.7.2014, Annexure P.7, the DETC(Appeals) set aside all those orders and the matters were remitted back to the assessing authority. The petitioner approached the Tribunal against the order dated 19.11.2014, Annexure P.3. The petitioner also prayed that the aforesaid amount being refundable in view of the order dated 17.7.2014, Annexure P.7, it may be considered towards deposit of 25% of the additional demand raised by the revisional authority. It was also prayed that in terms of Rule 74 of the Punjab VAT Rules, 2005 (in short, the PVAT Rules ) recovery of balance amount may be st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of PVAT Act, following conclusions were drawn:- 33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT Act. Instead of rushing to the High Court under Article 226 of the Constitution of India, the grievance can be remedied at the stage of first appellate authority. As a sequel, it would follow that the provisions of Section 62(5) of the PVAT Act are dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view all the legal principles enunciated hereinbefore. The other cases where the first appellate authority had dismissed the appeal for want of pre-deposit without touching merits of the controversy or further appeal has been dismissed by the Tribunal, the said orders are set aside and the matter is remitted to the first appellate authority where the petitioners may file an application for interim injunction/protection before the appeals are taken up for hearing by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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