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    <title>2018 (12) TMI 421 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Interference with a dismissal for non-compliance with the pre-deposit condition under the Punjab Value Added Tax Act was refused because the appellant neither deposited the required amount nor showed insolvency, lack of funds, or any other factual basis for further relaxation. The appellate authorities had already reduced the pre-deposit from 25% to 10% as a matter of discretion, and no illegality or perversity was demonstrated in that exercise. As no substantial question of law arose, the High Court declined to disturb the order sustaining dismissal for non-deposit.</description>
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      <description>Interference with a dismissal for non-compliance with the pre-deposit condition under the Punjab Value Added Tax Act was refused because the appellant neither deposited the required amount nor showed insolvency, lack of funds, or any other factual basis for further relaxation. The appellate authorities had already reduced the pre-deposit from 25% to 10% as a matter of discretion, and no illegality or perversity was demonstrated in that exercise. As no substantial question of law arose, the High Court declined to disturb the order sustaining dismissal for non-deposit.</description>
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