IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.11343 of 2010 Date of decision: 1.7.2010 M/s Gobind Trading Company. -----Petitioner. Vs. State of Punjab and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Aman Bansal, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order of assessment dated 12.4.2007, Annexure P-7, under the provisions of the Punjab Value Added Tax Act, 2005 (for short, “the Act”). 2. It is not disputed that alternative remedy of appeal is available against the said order. The reason given in the petition for not availing the alternative remedy is that tax liability imposed on the petitioner is huge. Allegations of malafide have also been levelled. Contention raised on behalf of the petitioner is that even though there is adequate material to show that the turnover in question related to inter- State sales and tax on that basis had been paid by the petitioner, the Assessing Authority without any valid reason held the same to be intra- State sale and created demand for higher tax. It has been submitted CWP No.11343 of 2010 that since under Section 62(5) of the Act, the petitioner is required to deposit 25% of the demanded amount as a condition for hearing of the appeal, the remedy of appeal in the facts and circumstance of the present case, will be too onerous unless waiver of payment of the said amount is granted. 4. Without expressing any final opinion on merits but having regard to facts and circumstances of the case, we direct that appeal of the petitioner be entertained without the requirement of pre-deposit, subject to the petitioner furnishing personal bond to the satisfaction of the appellate authority. If the appeal is filed within one month from today, the same may not be dismissed on the ground of delay. 5. In view of above, we do not consider it appropriate to entertain the writ petition on merits. 6. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE July 01, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2