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TMI Blog2023 (5) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of direction to respondent No. 2 to hear the statutory appeal filed by the petitioner, without insisting for pre-deposit in terms of the amended sub section (5) of Section 62 of the Punjab VAT Act, 2005 (for short 'the Act'). The petitioner is also seeking direction to the respondents to constitute the Appellate Tribunal in accordance with the directions of Hon'ble the Supreme Court in Madras Bar Association vs. Union of India, 2020 SCC OnLine SC 962. Brief facts of the case are that the assessment proceedings with respect to the financial year 2010-11 were finalized on 01.03.2013 (Annexure P-2) and additional demand of Rs. 7,15,42,823/- was created. Against the said order, the petitioner-assessee filed its first appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner could not be disposed of and an application (CM-13160-CWP- 2020) for extension of time was made before this Court, which was allowed vide order dated 15.12.2020 (Annexure P-13) and time for complying with the directions of this Court was extended till 01.02.2021. Thereafter, respondent No. 2, vide order dated 21.01.2021 (Annexure P-14) dismissed the application filed by the petitioner for waiver of pre-deposit of 25% under Section 62 (5) of the Act. While passing the said order, it was observed as under:- "(i) Additional demand is Rs. 7,15,42,823/-, as per impugned assessment order dated 01.03.2013. (ii) The appellant, admittedly, has not made any payment at the time of filing of appeal or even after that. (iii) The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Punjab VAT Act. It is further stated that in the present case, the Appellate Authority has passed the order in compliance with the orders and direction given by this Court, therefore, the decision given in Embassy Property Developments P. Ltd. vs. State of Karnataka, 2019 SCC OnLine SC 1542 is not applicable to the facts of the present case. A further stand is taken that the present case is of regular assessment and not a case of inspection and provisional assessment. Finally, it has been prayed that as per the judgments passed in M/s Technimont Pvt. Ltd.'s case (supra), the present petition is liable to be dismissed. This Court in A.K. Sinha vs. Canara Bank and others, CWP No. 17779 of 2017 (decided on 18.07.2019) had held that if, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35 of Act No.44 of 2016, whereby pre-deposit was reduced from 75% to 50%. The Division Bench of this Court held that if, during the pendency of application for waiver of pre-deposit, the amendment has come, then the amended provisions would apply and DRT could not pass an order ignoring the amended provisions. It was further observed that as per pre-amended provisions, 75% of the amount had to be deposited at the time of filing of the appeal. After the amendment, Appellate Tribunal, for the reasons to be recorded in writing, can reduce the amount, which shall not be less than 25% of the total amount due. The complete waiver of pre-deposit was done away with after the amendment. In this backdrop, the Division Bench held that after the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained, if it had deposited 25% of the additional demand as per amended provisions of Section 62 (5) of the Act. The application for waiver of pre-deposit was pending when the amendment came into force. The Appellate Authority was bound by the amendment as the application was to be decided in accordance with law. Hence, the conditions of pre-deposits, in any case, are procedural and the petitioner cannot claim that its right to appeal has to be considered as per the un-amended provisions of the Act. The judgment passed by Hon'ble the Supreme Court in M/s Technimont Pvt. Ltd.'s case (supra) is very clear that right of appeal is a right granted by the statute and whatever conditions are imposed, the assessee is bound by those. In the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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