Pre-deposit requirement for VAT revision upheld, with scope for partial or full waiver in appropriate cases.

The Punjab Value Added Tax Act revision remedy remained subject to the statutory pre-deposit requirement, and the earlier ruling had already upheld that scheme. The Court noted that interim protection could be granted in appropriate cases by partial or complete waiver of the deposit condition, but the identical controversy had already been answered. Applying that settled position, the petitions were disposed of in the same manner as the earlier connected matters, and the pre-deposit requirement under Section 65(3) was treated as valid.

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Issues: Whether the condition of prior deposit for entertaining revision under the Punjab Value Added Tax Act, 2005 was valid and whether identical petitions were to be disposed of on the same terms as the earlier decision.

Analysis: The challenge was governed by the earlier decision upholding the statutory scheme of pre-deposit and recognising that, in appropriate cases, the appellate authority could grant interim protection by waiving the condition partially or wholly. The Court applied that settled position to the present matters, noting that the revision remedy under the Act remained subject to the statutory deposit requirement and that the identical controversy had already been answered.

Conclusion: The pre-deposit requirement under Section 65(3) was treated as valid, and the petitions were disposed of in the same manner as the earlier connected decision.

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