Judgement in writ petitions challenging section 62(5) of PVAT Act reserved by High Court
Earlier I had shared with my readers that I had filed writ petitions along with other similar petitions challenging the Constitutional validity of section 62(5) of Punjab VAT Act, 2005 before Punjab & Haryana High Court.
The arguments in all such writ petitions have been finally concluded and the judgement has been reserved by the Hon’ble Punjab and Haryana High Court on 09.09.2015.
It is worth mentioning here that section 62(5) mandates compulsory pre-deposit of 25% of additional demand before an appeal against any order is entertained on merits. A similar writ petition chalenging section 62(5) is also pending before Supreme Court. However, the Hon’ble P&H High Court has now reserved its order on this issue and final judgement on the same can be expected anytime in near future.
It is also worth mentioning here that before reserving the judgement the High Court has also made the following interim order on 07.09.2015 which is as follows:
“In the meantime, the appellate authorities shall not dismiss the appeals on the ground of non deposit of additional demand.”
Thus untill the judgement on section 62(5) comes the appeals pending before appellate authorities, wherein no 25% has been deposited and writ petition challenging vires of section 62(5) has been filed before Punjab & Haryana High Court, cannot be dismissed for want of pre-deposit of 25%.
(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: firstname.lastname@example.org , M +919815243335)