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M/s Worlds Window Impex India Pvt. Ltd. Versus The State of Punjab and others

2016 (4) TMI 619 - PUNJAB AND HARYANA HIGH COURT

Interpretation of Section 62(5) of the Act - Waiver of pre-deposit - Engaged in import and trading of ferrous and non-ferrous metals and metal scrap - Held that:- by applying the decision of this court in the case of Punjab State Power Corporation Limited v. The State of Punjab and others [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT], the order passed by DETC (A) and Tribunal are set aside. - Appeal disposed of - VATAP No. 15 of 2016 (O&M) - Dated:- 16-3-2016 - MR. AJAY KUMAR MITTAL AND MRS .....

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n 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 appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03402021410 and is engaged in import and trading of ferrous and non-ferrous metals and metal .....

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uld have been framed on or before 20.11.2010. Feeling aggrieved by the assessment order, Annexure A-1, the appellant filed an appeal along with an application for waiver of predeposit under Section 62(5) of the Act before the Deputy Excise and Taxation Commissioner (Appeals), Ludhiana Division, Ludhiana [DETC (A)], who vide order dated 31.5.2013 (Annexure A-2) dismissed the appeal for non-deposit of 25% of the total demand. Thereafter, the department filed a complaint in the office of Senior Sup .....

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retation 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 .....

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rst appellate authority. 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 fi .....

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