Supreme Court · 2019 INSC 1054 · Decided 18 September 2019
M/S Tecnimont PVT. LTD. v. State of Punjab & Others
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1054 · [2019] 12 S.C.R. 229
- Case number
- CIVIL APPEAL No. 7358/2019
- Decided
- 18 September 2019
- Bench
- UDAY UMESH LALIT, INDU MALHOTRA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- CPC Section 482; Constitution Article 62(5)
Headnote
Punjab Value Added Tax Act, 2005: s. 62(5) - First Appeal - Validity of s. 62(5) - Condition of 25% pre-deposit for hearing first appeal - Reasonableness of - Held: State is empowered to enact s. 62(5) - Thus, s. 62(5) is legal and valid and of pre-deposit is not onerous, harsh, unreasonable and violative of Article 14 of the Constitution of India. s. 62(5) - First Appeal - Condition of 25% pre-deposit for hearing first appeal - Power of appellate authority to grant relief against requirement of pre-deposit -
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