Amended pre-deposit rules applied to a pending VAT waiver request, and complete waiver was not available under the revised scheme.

The amended pre-deposit requirement under Section 62(5) of the Punjab VAT Act applied to a pending waiver application because the condition was procedural and the application remained undecided when the amendment took effect. The Appellate Authority was therefore bound to apply the amended scheme, which required prior minimum payment of twenty-five per cent of the additional demand and interest. Complete waiver was no longer available under the amended provision, so the appellant could not insist on consideration under the unamended rule.

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Issues: Whether the amended pre-deposit requirement under Section 62(5) of the Punjab VAT Act, 2005 applied to a pending application for waiver of pre-deposit and whether the Appellate Authority could grant complete waiver under the unamended provision.

Analysis: The appeal was pending when Section 62(5) was amended with effect from 28.07.2015 to require prior minimum payment of twenty-five per cent of the total additional demand and interest. The application for waiver of pre-deposit was also pending on that date. The condition of pre-deposit was treated as procedural, and the authority deciding the application was bound to apply the amended provision. Complete waiver of the pre-deposit was no longer available under the amended scheme, and the appellant could not insist upon consideration under the unamended provision.

Conclusion: The amended Section 62(5) applied to the pending matter, and the Appellate Authority had no jurisdiction to grant complete waiver of the pre-deposit. The challenge to the order dismissing the waiver request therefore failed.

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