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TMI Blog2016 (3) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... lty as a condition precedent for hearing of appeal without giving any discretion to the appellate authority to waive such deposit. Further prayer has been made for quashing the orders dated 19.12.2012, 29.11.2013 and 12.2.2015, Annexures P.1, P.3, P.3/A, P.5 and P.6 respectively. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a dealer duly registered under the provisions of the PVAT Act as well as the Central Sales Tax Act, 1956 (in short, "the CST Act"). It is engaged in the business of running a rice mill at Faridkot. It is an exempted unit having been granted exemption from 10.12.1999 to 9.12.2009. The petitioner had an unutilised exemption of Rs. 68,84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (Punjab State Power Corporation Limited vs. The State of Punjab and Others) vide order dated 23.12.2015, wherein after considering the relevant statutory provisions and the case law on the point, 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dismissed by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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