- (1.) Allowed as prayed for. C.M. No. 4451-CII of 2012 This is an application under order 6, rule 17 of the Code of Civil Procedure for amendment/correction of the list of events and dates. The application is allowed subject to all just exceptions. C.M. No. 4452-CII of 2012
(2.) Application is allowed as prayed for. Documents are taken on record subject to all just exceptions. VATAP No. 60 of 2011
(3.) The State of Punjab has filed this appeal under section 68(2) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the order dated May 20, 2011 (annexure A5) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law: (i) Whether the order passed by the learned Tribunal is sustainable in law? (ii) Whether the order passed by the Tribunal by relying upon judgment of this honourable court in the case of M/s. Shreyans Industries Ltd. which has already been challenged before the honourable apex court, and the ratio of which is not applicable to the facts of this case is sustainable in law? (iii) Whether the Tribunal has rightly allowed the appeal of the respondent when the Commissioner had exercised the power in accordance with section 29(4) of the Punjab Value Added Tax Act, 2005, before the expiry of the period of limitation as the annual statement was filed on November 17, 2006 in the present case and three years were to expire on November 16, 2009? (iv) Whether the provision of section 29(4) is directory in nature especially when the Legislature has empowered the Commissioner to extend the period of limitation by exercising powers under section 29(4) of the Punjab Value Added Tax Act, 2005?;