TMI Blog2016 (3) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... jab and Others) [ 2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT], even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assessing authority observed that since the dealer had failed to export 25% of its turnover outside 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 for entertainment of appeals without insisting upon 25% of the prior deposit as required under section 62(5) of the PVAT Act. Vide orders dated 29.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authority consider whether to grant interim protection/injunction or not. Partial or complete waiver will 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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