Punjab VAT Act: Appeal Requires Pre-Deposit; Exceptions Rare u/s 62(5) for Void Orders or Financial Hardship. (5.

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....Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit....