IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.14907 of 2010 Date of decision: 26.8.2010 M/s Atam Vallabh Yarn Agency. -----Petitioner. Vs. State of Punjab & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. M.P. Goswami, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order of the VAT Tribunal, Punjab, requiring the petitioner to deposit 25% of the demand, as a condition for entertaining the appeal as per statutory mandate of Section 62(5) of the Punjab Value Added Tax Act, 2005. 2. Case of the petitioner is that the proprietor of the firm died and claim of the petitioner was that sale and purchase of yarn was got manufactured from outside out of imported yarn which was free from tax and thus, demand created was illegal. 3. We have heard learned counsel for the petitioner. CWP No.14907 of 2010 4. There is no material to hold that the petitioner is not in a position to meet the demand. Requirement of pre-deposit is mandatory as held by the Hon’ble Supreme Court in State of Haryana v. Maruti Udyog Ltd. & others AIR 2000 SC 2941. Though reliance has been placed on order of this Court dated 1.7.2010 in CWP No.11343 of 2010 M/s Gobind Trading Co. v. State of Punjab & others, the said order has no application to the present case, the same having been passed in peculiar facts and circumstances of that case. 4. We, thus, do not find any ground to entertain this petition. Dismissed. (ADARSH KUMAR GOEL) JUDGE August 26, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2