9911796707
TMI Blog2013 (3) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... of law and facts arises for consideration. For brevity, the facts are being taken from VAT Appeal No. 25 of 2012. Present appeal under section 62 of the Punjab Value Added Tax Act, 2005 (for short, the Act ) arises out of the order passed by the Chairman, Value Added Tax, Tribunal, Punjab, Chandigarh on November 23, 2012. Vide the aforesaid order, the Tribunal directed the appellant to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of receipt of the certified copy of this order and thereafter, he along with the proof of such deposit shall appear before the DETC (A), who will entertain the appeal, hear and decide the same on the merits within two months from the date of appearance of the appellant-assessee before him. Before parting with this order, it deserves to be pointed out here that while issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended vide the Punjab Value Added Tax (Third Amendment) Act, 2011 (Act No. 26 of 2011), when the words total amount of tax were substituted with the words total amount of additional demand . The amended provisions read as under: (5) No appeal shall be entertained, unless such appeal is accompanied by satisfactory proof of the prior minimum payment of twenty-five per cent of the total amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has paid more than 25 per cent of the demand created, the order of the Tribunal calling upon the petitioner to pay 25 per cent of the additional demand is not legally sustainable. We do not find any merit in the arguments raised by the appellant. After the order was passed by this court on July 29, 2010, the Act has been amended so as to clarify 25 per cent of the amount of tax, pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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