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TMI Blog2009 (10) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the same reasoning the appeal is dismissed. - V.A.T.A.P. No. 36 of 2009 - - - Dated:- 28-10-2009 - KUMAR M.M. AND NIALJIT KAURRM , JJ. The judgment of the court was delivered by M.M. KUMAR J. This appeal filed by the Revenue under section 68(2) of the Punjab Value Added Tax Act, 2005 (for brevity, the VAT Act ) challenges order dated December 1, 2008 (A3) passed by the Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench after noticing the provisions of rule 25 of the Punjab Value Added Tax Rules, 2005, section 14 of the VAT Act and the judgment of the honourable Supreme Court rendered in the case of Chairman, Indore Vikas Pradhikaran v. Pure Industrial Coke Chemicals Ltd. [2007] 8 SCC 705, dismissed the appeal of the Revenue in City Petro's case [2009] 21 VST 353 (P H); [2009] 33 PHT 167 by obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay' of April 1, 2005 would require a dealer to file his return within 45 days, which would expire on May 15, 2005. This could never be the intention of the Legislature which has provided by sections 13 and 14 of the VAT Act that a dealer can file his statement of input tax credit claim subject to certain conditions. Moreover, it is a transitory statute repealing the earlier Sales Tax Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be counted from the date of publication of the VAT Rules on June 21, 2005. Any other interpretation would defeat the basic object of sections 13 and 14 of the VAT Act and the VAT Rules. If the intention of the Legislature and the rule-making authorities is gathered from the aforesaid provisions then the period of 45 days has to be reckoned from the date of publication of the VAT Rules. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Jain v. State of Punjab [2010] 34 VST 492 (P H) (VATAP No. 17 of 2008, decided on September 5, 2009). In view of the above, we are of the considered view that the instant appeal is squarely covered by the Division Bench judgment rendered in the case of City Petro [2009] 21 VST 353 (P H); [2009] 33 PHT 167. Therefore, following the same reasoning the appeal is dismissed. In view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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