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TMI Blog2016 (5) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... from CWP No.2192 of 2016. 2. In CWP No.2192 of 2016, the petitioner impugns the order dated 2.12.2015, Annexure P.10 passed by respondent No.3 under the provisions of Section 65 of the Punjab Value Added Tax Act, 2005 (in short, "the Act") directing the petitioner to deposit an amount of Rs. 2,99,11,497/- towards the tax payable under the Act and an amount of Rs. 8,97,23,118/- towards Central Sales Tax (CST) within 30 days. 3. A few facts relevant for the decision of the controversy involved as narrated in CWP No.2192 of 2016 may be noticed. The petitioner is a company namely M/s M.K.Overseas Pvt. Limited. It is engaged in the business of processing of meat and sales thereof. The petitioner purchases discarded buffalos as raw material and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2010-11 imposing total tax due amounting to Rs. 4,79,924/- and Rs. 71,138/-. The petitioner deposited the said amount on 18.9.2014, Annexure P.7 and intimated the same to respondent No.4. The aforesaid order came up for suo motu consideration before respondent No.3 who issued notice dated 5.11.2015, Annexure P.8 to the petitioner requiring it to produce certain documents. The petitioner submitted reply dated 17.11.2015, Annexure P.9 claiming that no amount had either been saved from taxation nor was required to be added back as stipulated in the notice dated 5.11.2015, Annexure P.8. Thereafter, the petitioner received order dated 2.12.2015, Annexure P.10 whereby respondent No.3 passed order under Section 65 of the Act requiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62(5) of the PVAT Act. Instead of rushing to the High Court under Article 226 of the Constitution of India, the grievance can be remedied at the stage of first appellate authority. As a sequel, it would follow that the provisions of Section 62(5) of the PVAT Act are directory in nature meaning thereby that the first appellate authority is empowered to partially or completely waive the condition of pre-deposit contained therein in the given facts and circumstances. It is not to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the first appellate authority consider whether to grant interim protection/injunction or not. Partia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r further appeal has been dismissed by the Tribunal, the said orders are set aside and the matter is remitted to the first appellate authority where the petitioners may file an application for interim injunction/protection before the appeals are taken up for hearing by the first appellate authority who shall adjudicate the application for grant of interim injunction/protection to the petitioner in the light of the observations made above. All the cases stand disposed of in the above terms." 6. Against revisional order passed by the Commissioner, revision is maintainable under Section 65(2) of the Act. Further subsection (3) of Section 65 of the Act which is pari materia to Section 62 (5) of the Act provides for mandatory pre-deposit before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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