9911796707
TMI Blog2019 (6) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon order as these arise from one order passed by the Value Added Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as 'the Tribunal') and according to learned counsel for the appellant(s), the facts and issues involved therein are identical. The appeals have been filed under Section 68 of the Punjab Value Added Tax Act, 2005 (for short, 'the Act') against the order dated 17.8.2017 passed by the Tribunal. For convenience, the facts are being taken from VATAP No. 246 of 2018. The appeal is for the assessment year 2008-09 claiming following substantial questions of law: "(i) Whether on the facts and circumstances of the case, Ld. Tribunal was justified in directing the appellant to deposit 25% of the tax in spit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closing stock of wheat and paddy. Aggrieved of the assessment order, appeal was filed along with a request for waiver off deposit of 25% pre-deposit for entertainment of appeal. The First Appellate Authority directed the appellant to deposit 25% of the tax amount. The appellant failed to comply with the order and the appeal was dismissed on 7.3.2017. Further appeal was preferred before the Tribunal pleading that the appellant is not in a position to deposit 25% of the tax amount. The Tribunal dismissed the appeal vide order dated 17.8.2017, however granted another opportunity to the appellant to deposit 25% of demand of tax and interest within two months, failing which the order of the First Appellate Authority shall remain intact, henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited for entertainment of the appeal. However, as per the decision of this Court in Punjab State Power Corporation Limited's case (supra), the First Appellate Authority has a power to waive off the precondition in appropriate cases. It would be pertinent to note here that additional demand in the present case is with regard to tax only and the appellant is required to deposit 25% of the tax amount. The condition imposed by the First Appellate Authority and the Tribunal for entertainment of appeal was reasonable. The Tribunal while dismissing the appeal granted further two months time to enable the appellant to deposit 25% of the additional tax demanded. The condition is reasonable and justified. Learned counsel for the appellant has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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