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TMI Blog2016 (3) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether in the facts and circumstances of the case, the order of the Tribunal Annexure A.3 is sustainable in law? ii) Whether in the facts and circumstances of the case, the Tribunal should have waited for the outcome of the pending petition in the High Court? iii) Whether in the facts and circumstances of the case, Annexures A.2 and A.3 are sustainable in law in view of the decision of the Hon'ble High Court in cases of vires of Section 62(5) of PVAT Act?" 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is a registered dealer under the PVAT Act and the Central Sales Tax Act, 1956 (in short, "the CST Act"). The dealer filed all the quarterly returns and di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this appeal stands decided by this Court in CWP No.26920 of 2013 (Punjab State Power Corporation Limited vs. The State of Punjab and Others) vide order dated 23.12.2015, wherein after considering the relevant statutory provisions and the case law on the point, following conclusions were drawn:- "33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal for want of pre-deposit and further appeal has also been dismissed by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view all the legal principles enunciated hereinbefore. The other cases where the first appellate authority had dismissed the appeal for want of pre-deposit without touching merits of the controversy or further appeal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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