2019 (3) TMI 2053 - HC - VAT and Sales Tax

Seeking dispensation of deposit of 25% of the award amount as it is required to be deposited under Section 105 of the Act - Section 151 of Code of Civil Procedure, 1908 - HELD THAT - It is clearly seen that deposit of 25% of award amount is statutory requirement before filing the appeal. The 1st respondent-KAT has no discretion to waive payment of such deposit. In that view of the matter, the application which is filed in I.A.No.3 is rejected by the KAT. On going through the reasons assigned for rejection of the application in I.A.No.3, the same appears to be just and proper. Therefore, question of interfering with the same does not arise. This writ petition is dismissed.

Summary

Issues: Challenge to order requiring deposit of 25% of award amount before filing appeal under Section 441 of Karnataka Co-operative Societies Act, 1959.

In the judgment delivered by the High Court of Karnataka, the petitioner, who was the appellant in Appeal No.309/2017, challenged an order passed under Section 441 of the Karnataka Co-operative Societies Act, 1959, requiring him to pay Rs.18,00,000/- along with interest. The petitioner sought dispensation of the requirement to deposit 25% of the award amount before filing the appeal. The court noted that the deposit of 25% of the award amount is a statutory requirement and the court has no discretion to waive such payment. The court found the rejection of the application in I.A.No.3 by the Karnataka High Court to be just and proper, as the reasons provided for the rejection were deemed valid. Consequently, the court dismissed the writ petition challenging the order. The judgment emphasized that the statutory requirement of depositing 25% of the award amount before filing an appeal must be complied with, and the court cannot waive this requirement, as it is mandated by law under the Karnataka Co-operative Societies Act, 1959.