Ajay Kumar Mittal, J. - (1.) This appeal has been filed by the dealer under Sec. 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 5.11.2015 (Annexure A -4) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as "the Tribunal") in Appeal No. 334 of 2014, claiming the following substantial question of law: - - "Whether on the facts and circumstances of the case, both the authorities below were justified in dismissing the appeals of the appellant by holding the condition of pre deposit of 25% as mandatory for the entertainment of appeal -
(2.) A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03971055025 and is engaged in the trading of chemicals. It had filed all its returns in VAT 15 and 20 for the assessment year 2009 -10 and availed the ITC. A notice was issued to the appellant by the Excise and Taxation Officer. The assessment was framed for the assessment year 2009 -10 vide order dated 11.3.2014 (Annexure A -1) by creating an additional demand of Rs. 3,30,51,478/ -. The appellant filed an application under the Right to Information Act, 2005 for the copies of the order sheets maintained by the designated officer during the course of the proceedings. The said information was supplied to the appellant and the order sheet, Annexure A -2, did not mention about the memos dated 6.5.2013, 30.7.2013, 28.11.2013 and 14.12.2013. Feeling aggrieved by the assessment order, Annexure A -1, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 5.9.2014 (Annexure A -3) dismissed the appeal for non -deposit of 25% under Sec. 62(5) of the Act. Still dissatisfied, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 5.11.2015 (Annexure A -4) upheld the order of the Deputy Excise and Taxation Commissioner (Appeals) and dismissed the appeal. This Court in CWP No. 26920 of 2013 (Punjab State Power Corporation Limited v/s. The State of Punjab and others) decided on 23.12.2015 wherein the vires of Sec. 62(5) of the Act were challenged, has remanded the matter to the first appellate authority to take further action in accordance with the observations made therein. Thereafter, the appellant filed CWP No. 276 of 2016 which was dismissed as withdrawn by this Court vide order dated 8.1.2016 (Annexure A -6). Hence, the present appeal.
(3.) Notice of motion.;