HEMANT GUPTA, J. - (1.) THE present appeal under Section 36 of the Haryana Value Added Tax Act, 2003 (for short 'the Act') arises out of an order passed by Haryana Tax Tribunal, Chandigarh (for short 'the Tribunal') on 03.04.2012 whereby an appeal filed by the appellant against the order passed by the Joint Excise and Taxation Commissioner on 04.08.2009 was dismissed.
(2.) THE Assessing Authority passed an order of assessment on 26.03.2009. The appellant filed an appeal against the order of assessment but the same was dismissed for the reason that the appellant has not submitted bond of the disputed amount before the Assessing Authority as required under Section 33(5) of the Act. In further appeal, the Members of the Sales Tax, Haryana Tax Tribunal differed but the majority opinion is that in terms of amendment in the Haryana Value Added Tax Act, 2003 by Haryana Act No.10 of 2009 notified on 20.03.2009, a condition was imposed that payment of amount of tax admitted to be due and interest thereon is required to be furnished either by way of a bank guarantee or adequate security to the satisfaction of the Assessing Authority. Since, such deposit has not been made, therefore, the appeal has been rightly dismissed. It is the said order which is challenged before this Court. The provisions of Section 33(5) of the Act have been amended by Haryana Act No.10 of 2009. The amended provision as notified on 20.03.2009 reads as under: - "33 (5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against. The appellate authority shall ensure before entertaining the appeal that the appellant has paid the amount of tax admitted to be due and interest thereon, and a bank guarantee or adequate security to the satisfaction of the assessing authority, in the manner, as may be prescribed, for the amount in dispute has also been furnished."
(3.) PRIOR to the amendment, the unamended provisions of Section 33(5) of the Act were the following: - "33 (5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him." ;