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 an 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:
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.
(S.J.
VAZIFDAR)
ACTING
CHIEF JUSTICE
03.07.2015
(G.S.
SANDHAWALIA)
JUDGE
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