Advance tax exemption application to be decided within a fixed time after petition sought time-bound consideration

A petition seeking a direction on an application for exemption from payment of advance tax under the Punjab Value Added Tax Act, 2005 was disposed of by requiring the respondents to consider and decide the application by a specified date. The court did not decide the merits of the exemption claim; it limited relief to a time-bound administrative decision on the pending request.

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Issues: Whether the respondents should be directed to decide the petitioner's application for exemption from payment of advance tax within a fixed time.

Analysis: The petition sought a direction for consideration of the application dated 15.05.2015 seeking exemption from advance tax under the Punjab Value Added Tax Act, 2005. The Court disposed of the matter by requiring the respondents to take a decision on that application by a specified date.

Conclusion: The respondents were directed to decide the application by 31.07.2015.

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