2013 (3) TMI 588

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....e with Ms. Rajni Narula  This order shall dispose of the abovementioned two appeals as the common question of law and facts arises for consideration. For brevity, the facts are being taken from VAT Appeal No. 25 of 2012. Present appeal under section 62 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") arises out of the order passed by the Chairman, Value Added Tax, Tribunal....

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....interest in view of Malwa Contracts Pvt. Ltd v. State of Punjab [2010] 37 Punjab and Haryana Tax 53 (P&H) within 15 days from the date of receipt of the certified copy of this order and thereafter, he along with the proof of such deposit shall appear before the DETC (A), who will entertain the appeal, hear and decide the same on the merits within two months from the date of appearance of the appel....

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....is appeal is disposed of. The learned counsel for the appellant argued that section 62(5) of the Act was amended vide the Punjab Value Added Tax (Third Amendment) Act, 2011 (Act No. 26 of 2011), when the words "total amount of tax" were substituted with the words "total amount of additional demand". The amended provisions read as under: "(5) No appeal shall be entertained, unless such appeal....

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....5 per cent should be worked out from the balance amount of tax due, cannot be accepted. Therefore, once the petitioner has paid more than 25 per cent of the demand created, the order of the Tribunal calling upon the petitioner to pay 25 per cent of the additional demand is not legally sustainable. We do not find any merit in the arguments raised by the appellant. After the order was passed by t....