Mandatory pre-deposit as a condition for appeal justified dismissal when the statutory deposit requirement was not met.

The appellate remedy under the Punjab Value Added Tax Act was conditional on mandatory deposit of 25% of the additional tax demand under section 62(5). Non-compliance with that pre-deposit requirement was treated as a condition precedent to maintain the appeal, so failure to deposit justified dismissal. Because the appellant had not complied despite directions, no illegality or perversity was found in the Tribunal's order and no question of law arose for interference. The dismissal of the appeal was therefore upheld against the assessee.

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Issues: Whether the appeal was liable to be dismissed for failure to make the mandatory pre-deposit of 25% of the additional tax demand under section 62(5) of the Punjab Value Added Tax Act, 2005.

Analysis: The appellate remedy under the Act was subject to a statutory condition of depositing 25% of the additional tax demand. The Court found that the requirement operated as a condition precedent for entertaining the appeal, and non-compliance necessarily resulted in dismissal. As the appellant had not deposited the required amount despite directions of the authorities below, no illegality or perversity could be found in the Tribunal's order. No question of law arose for interference.

Conclusion: The dismissal of the appeal for non-fulfilment of the mandatory pre-deposit requirement was upheld, against the assessee.

Ratio Decidendi: Where a statute makes pre-deposit a condition precedent for maintaining an appeal, failure to comply justifies dismissal of the appeal.

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