TMI Blog2019 (3) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by it. It was also directed that after making deposit of the said amount, the First Appellate Authority would hear and decide the appeals on merits. On failure to do so, the order passed by the First Appellate Authority shall remain intact. There is no illegality or perversity in the aforesaid findings recorded by the Tribunal which may warrant interference by this Court. No substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as 'the Tribunal') in Appeal No.288 dated 2016, seeking the following substantial questions of law:- ( i) Whether, on facts and circumstances of the case, the Ld. Tribunal was justified in not following the judgment of the Hon'ble Punjab and Haryana High Court in the matter of PSPCL vs. State of Punjab, wherein it was held that the Appellate Authority has the power to waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant appeared and made a request that the similar matter is pending before the Supreme Court in SLP No.18947 of 2006 in 'M/s Arvind Julka and others vs. State of Punjab' related to the Purchase tax. Though the assessing officer-respondent No.3 framed the assessment vide order dated 05.11.2015 ( Annexure A-1 ), raising an additional demand of ₹ 32,25,074/- under Section 29(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. It was also directed that after making deposit of the said amount, the First Appellate Authority would hear and decide the appeals on merits. On failure to do so, the order passed by the First Appellate Authority shall remain intact. 5. After hearing learned counsel for the appellant(s) and perusing the record, we do not find any illegality or perversity in the aforesaid findings recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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