TMI Blog2016 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagmohan Bansal, Additional Advocate General, Punjab. AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the dealer under Section 68 of the Punjab Value Added Tax Act, 2005 (in short the Act ) against the order dated 27.11.2015 (Annexure A-3) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) in Appeal No. 708 of 2013, claiming the following substantial question of law:- Whether on the facts and in the circumstances of the case, the impugned order passed by the Tribunal and 1st appellate authority deserves to be set aside in view of the subsequent judgment of this Hon'ble Court in the case of PSPCL v. State of Punjab? 2. A few facts relevant for the disposal of the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the DETC(A) and dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the parties. 4. The question involved herein relates to interpretation of Section 62(5) of the Act. It is not disputed by the learned counsel for the parties that the issue arising in the appeal stands concluded by the decision of this Court in CWP No. 26920 of 2013 (Punjab State Power Corporation Limited v. The State of Punjab and others) decided on 23.12.2015 wherein after considering the relevant statutory provisions and the case law on the point, it was held as under:- 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/pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid. As a result, question (c) posed is answered accordingly. 34. In some of the petitions, the petitioners had filed an appeal without filing an application for interim injunction/protection which are still pending whereas in other petitions, the first appellate authority had dismissed the appeal for want of pre-deposit and further appeal has also been 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 appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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