The Hon’ble Punjab & Haryana High Court in one of writ petitions challenging the constitutional vires of section 62(5) of Punjab VAT Act, 2005 filed by me has granted interim stay on adopting coercive measures for recovery of 25% pre-deposit as required under the said section for hearing of appeal and also has made an order as to non dismissal of appeal for want of such pre-deposit.
It is worth mentioning here that provisions of section 62(5) of Punjab VAT Act, 2005 provides for mandatory pre-deposit of 25% of additional demand (i.e. including tax interest and penalty) before an appeal by the appellate authority is entertained on merits.
I had challenged the constitutional vires of the said provision mainly on the ground that such provision makes the right of appeal and illusory right and is discriminatory and unjust in nature and almost makes the right of appeal as redundant.
While admitting my writ petition, the Hon’ble Court has also made an interim order. The copy of the interim order is reproduced herebelow:
Punjab & Haryana High Court
CWP No. 12996 of 2015
M/s. K.C. Enterprises vs. State of Punjab and others
Present: Mr. Amit Bajaj, Advocate, for the petitioner.
Issue notice of motion returnable on 15.07.2015.
Service of the notice on the respondents is waived as Mr. Piyush Kant Jain, Addl. A.G., Punjab accepts notice on their behalf. Let a complete set of paper book be supplied to him during the course of the day.
List again on 15.07.2015.
To be heard alongwith CWP No. 22437 of 2013.
Till further orders, no coercive steps shall be taken and the appeal shall not be dismissed for want of pre-deposit. However, this order shall not entitle the petitioner to have the appeal heard till further orders.
(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: email@example.com , M +919815243335)