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2016 (3) TMI 1030 - PUNJAB AND HARYANA HIGH COURT

2016 (3) TMI 1030 - PUNJAB AND HARYANA HIGH COURT - TMI - Seeking 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 a .....

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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 - CWP No.6847 of 2015 - Dated:- 21-1-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Petitoner : Mr. Sande .....

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e 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 .....

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de the country during the year in question, it was liable to pay tax on its entire turnover. The Assessing authority framed assessment raising a demand of ₹ 10,09,687/-under the PVAT Act followed by another demand amounting to ₹ 5,99,542/- under the Punjab Infrastructure (Development and Regulation) Act, 2002. Aggrieved by the order, the petitioner filed appeals before the first appellate authority i.e. Deputy Excise and Taxation Commissioner (Appeals) [DETC] alongwith applications f .....

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the parties. 3. It is not disputed by the learned counsel for the parties that the issue involved in this appeal stands decided by this Court in CWP No.26920 of 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 a .....

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ority. As a sequel, it would follow that the provisions of Section 62(5) of the PVAT Act are directory in nature meaning thereby that the first appellate authority is empowered to partially or completely waive the condition of pre-deposit contained therein in the given facts and circumstances. It is not to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the first appellate auth .....

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