M/S Anand Industries Ludhiana v. State Of Punjab Th Financoal Commissioner Taxation Pb And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No. 3921 of 2016 Decided on : 27.02.2016 M/s Anand Industries . . . Petitioner

Versus

State of Punjab and others . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Aakash Juneja, Advocate for the petitioner.

**** AJAY KUMAR MITTAL, J. (Oral) The prayer in this writ petition filed under Articles 226/227 of the Constitution of India, is for issuance of a writ in the nature of Mandamus directing respondent No.2 i.e. the Deputy Excise & Taxation Commissioner (Appeals), Ludhiana, to entertain the appeal of the petitioner without insisting on the point of pre-deposit of 25% in compliance of Section 62(5) of Punjab VAT Act, 2005 (in short 'the Act') and decide the appeal on merits.

2.

It was not disputed by the learned counsel for the petitioner that the vires of Section 62(5) of the Act have been upheld by this Court in CWP No. 26920 of 2013, titled as 'Punjab State Power Corporation Ltd. Vs. The State of Punjab and others', decided on 23rd December, 2015 and the impugned order dated 05.11.2015 (Annexure P-2) passed by the VAT Tribunal, Punjab, Chandigarh is an appealable. Accordingly, a prayer was made that he may be allowed to withdraw the present writ petition with liberty to the petitioner to avail the alternative remedy of appeal. 3.

Dismissed as withdrawn. It shall, however, be open to the petitioner to take recourse to the remedies as may be available to it, in accordance with law.

(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) February 27, 2016 JUDGE J.Ram JAWALA RAM 2016.03.01 14:37 I attest to the accuracy and authenticity of this document Chandigarh