9911796707
TMI Blog2020 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... larger interest of justice, delay in filing the appeal is condoned and the matter is being heard. 2. Challenge in this appeal is to the order dated 23.10.2019 passed in WPT- 132 of 2019, wherein learned Single Judge disposed off the petition granting 30 day's time to the appellant/petitionerWrit Company for making mandatory deposit before the Tribunal in Second Appeal Case No.A/229/45/2018/Prantiya and further directed that upon depositing the said mandatory deposit, aforesaid appeal would stand restored and the Tribunal is directed to decide the appeal on its merit. 3. Facts of the case in nutshell are that appellant establishment is registered for the VAT with state having TIN number 22021701545. Suo-Moto proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... positing the mandatory deposit of the amount as envisaged under Section 48(4)(ii) of the VAT Act. 6. Appellant, aggrieved by the above order filed this appeal, mainly, raising the ground that appellant is not in a position to make pre-deposit in terms of Section 48(4)(ii) of VAT Act and learned Single Judge has not considered submissions made by learned counsel for the appellant appearing therein. Appellant further placed reliance in the matter of Punjab State Power Corporation Limited Vs. State of Punjab and others reported on 2016 (90) VST 66 and another case of Madhya Pradesh High Court in the matter of M/s UV Engineers Ltd. Vs Commissioner of Commercial Tax and others reported in 16 SCC online MP 3421 in support of its pleadings. 7. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd-6" of the proceedings that the tribunal ought to have granted an opportunity to the appellant to effect the minimum deposit of 20%. It is stated that the Appellant / Assessee after striving hard has made necessary arrangement to meet the requirement in this regard. But the question to be considered is whether this "appeal" as such can be held as maintainable, as the proceedings have been filed in terms of Section 55 of the Act, which only provides for a "reference" and the manner in which it is to be pursued." 10. This court has taken note of Ground-6 raised by appellant in that case that some time ought to have been granted to the appellant to comply with requirement of Section 48(4)(ii) of VAT Act. By oral submissions, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 55 of the Act, which only provides for a "reference" and the manner in which it is to be pursued." 5. A plain reading of the aforesaid observation of the division bench makes it clear that in due course of time, the petitioner had made arrangements to meet the requirement as is required under subsection 4 of section 48 of the act of 2005. 6. Reading paragraph 3 of the order of the division bench passed in tax case Annexure-A2 which was based on the "Ground No.6" of the proceedings of this court is of the view that the petitioner has by now made sufficient arrangement for meeting the pre-condition required for filing an appeal and in a position to make the deposit. 7. Given the said facts and circumstances of the case and also tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue laws. It can be exercised only when a strong prima facie case is made out. The other case i.e. M/s. UV Engineers Ltd. (supra) is on different facts. 13. In view of submissions made by learned counsel for the appellant in Tax Case-68 of 2019 that appellant, after making hard effort, has made necessary arrangements to meet the requirements of pre-deposit, the case law relied upon by the appellant is of no help. 14. In view of aforementioned discussions, we do not find any tenable ground calling interference in the impugned order. Appeal is dismissed. However, looking to the facts and circumstances, as well as considering that, if time for depositing mandatory deposit in terms of Section 48(4)(ii) of VAT Act is not extended, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
