{"id":180071,"date":"2011-05-24T00:00:00","date_gmt":"2011-05-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-punjab-and-another-vs-ms-novelty-associates-pvt-on-24-may-2011"},"modified":"2015-12-08T15:10:46","modified_gmt":"2015-12-08T09:40:46","slug":"state-of-punjab-and-another-vs-ms-novelty-associates-pvt-on-24-may-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-punjab-and-another-vs-ms-novelty-associates-pvt-on-24-may-2011","title":{"rendered":"State Of Punjab And Another vs M\/S Novelty Associates Pvt. &#8230; on 24 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">State Of Punjab And Another vs M\/S Novelty Associates Pvt. &#8230; on 24 May, 2011<\/div>\n<pre>VAT Appeal No.40 of 2011                                                  1\n\n\nIN THE HIGH          COURT      OF    PUNJAB      AND    HARYANA          AT\nCHANDIGARH\n\n\n                                      VAT Appeal No.40 of 2011\n                                      Date of decision: 19.5.2011\n\n\nState of Punjab and another\n                                                         ... Appellants\n\n            Versus\n\n\nM\/s Novelty Associates Pvt. Limited\n\n                                                         ...Respondent<\/pre>\n<p>CORAM:      HON&#8217;BLE MR.JUSTICE ADARSH KUMAR GOEL<br \/>\n            ACTING CHIEF JUSTICE<\/p>\n<p>            HON&#8217;BLE MR.JUSTICE AJAY KUMAR MITTAL<\/p>\n<p>Present:    Mr. Jaswinder Singh, DAG, Punjab for the appellants.<\/p>\n<p>Adarsh Kumar Goel, ACJ.\n<\/p>\n<\/p>\n<p>1.          This appeal has been preferred by the State under section 68(2)<\/p>\n<p>of the Punjab Value Added Tax Act, 2005 (&#8216;the Act&#8217;) for setting aside order<\/p>\n<p>dated 29.10.2010 passed by Value Added Tax Tribunal, Punjab in Appeal<\/p>\n<p>No.306 of 2010, claiming following substantial questions of law:-<\/p>\n<blockquote><p>                   &#8220;i) Under the facts and circumstances of the case,<br \/>\n                   whether the impugned order of the learned VAT<br \/>\n                   Tribunal is sustainable so as to allow the respondents to<br \/>\n                   maintain their appeal without paying the balance amount<br \/>\n                   of the pre-deposit so as to complete the 25% of the<br \/>\n                   amount of tax and penalty impugned as additional<br \/>\n                   demand raised against them in the appeal?\n<\/p><\/blockquote>\n<blockquote><p>                   ii) Under the facts and circumstances of the case,<br \/>\n<span class=\"hidden_text\"> VAT Appeal No.40 of 2011                                               2<\/span><\/p>\n<p>                   whether the undisputed amount of tax already deposited<br \/>\n                   alongwith the return could be considered so as to<br \/>\n                   calculate the 25% of the pre-deposit of the impugned<br \/>\n                   demand against which the appeal under section 62(5) of<br \/>\n                   the Punjab VAT Act, 2005 was being filed?\n<\/p><\/blockquote>\n<blockquote><p>                   iii) Under the facts and circumstances of the case,<br \/>\n                   whether the appeal of the respondents under section 62<br \/>\n                   (1) of the Punjab VAT Act, 2005 before the Deputy<br \/>\n                   Excise and Taxation Commissioner (Appeals), Jalandhar<br \/>\n                   Division, Jalandhar was maintainable without payment<br \/>\n                   of any amount as the pre-deposit beyond the amount of<br \/>\n                   Rs.31,35,240\/- (Rupees thirty one lacs, thirty five<br \/>\n                   thousand, two hundred and forty only) as already<br \/>\n                   deposited by them?&#8221;\n<\/p><\/blockquote>\n<p>2.           The assessee has preferred an appeal which is pending before<\/p>\n<p>the Tribunal. The Tribunal observed that the deposit already made by the<\/p>\n<p>assessee being more than 25% of the total demand raised, the appeal was<\/p>\n<p>liable to be considered on merits as bar under section 62(5) of theAct did<\/p>\n<p>not apply.\n<\/p>\n<p>3.           Only ground which has been raised on behalf of the appellants<\/p>\n<p>is that the deposit was made before the demand was raised and thus, the<\/p>\n<p>appeal could not be heard on merits.\n<\/p>\n<p>4.           There is no merit in the submission. There is no requirement<\/p>\n<p>under section 62(5) to deposit 25% after the demand was raised. The deposit<\/p>\n<p>already made can certainly be taken into account as held by the Tribunal<\/p>\n<p>following order of this Court in M\/s Ahluwalia Contracts (1) Limited v.<\/p>\n<p>State of Punjab, CWP No.18650 of 2009 decided on 29.7.2010.<\/p>\n<p>5.           Learned counsel for the appellants does not dispute<\/p>\n<p>applicability of judgment of this Court in M\/s Ahluwalia Contracts.<br \/>\n<span class=\"hidden_text\"> VAT Appeal No.40 of 2011                                           3<\/span><\/p>\n<p>6.          Thus, no substantial question of law arises.<\/p>\n<p>            The appeal is dismissed.<\/p>\n<pre>\n\n                                            (Adarsh Kumar Goel)\n                                            Acting Chief Justice\n\n\n\nMay 19, 2011                                (Ajay Kumar Mittal)\n'gs'                                             Judge\n<span class=\"hidden_text\"> VAT Appeal No.40 of 2011   4<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court State Of Punjab And Another vs M\/S Novelty Associates Pvt. &#8230; on 24 May, 2011 VAT Appeal No.40 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH VAT Appeal No.40 of 2011 Date of decision: 19.5.2011 State of Punjab and another &#8230; Appellants Versus M\/s Novelty Associates Pvt. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-180071","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Punjab And Another vs M\/S Novelty Associates Pvt. ... on 24 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-punjab-and-another-vs-ms-novelty-associates-pvt-on-24-may-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Punjab And Another vs M\/S Novelty Associates Pvt. ... on 24 May, 2011 - Free Judgements of Supreme Court &amp; 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