Civil Writ Petition No.8414 of 2011 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.8414 of 2011 Date of decision: 12.5.2011 M/s Shiva Rice Mills ...Petitioner Versus State of Punjab and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE. HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Avneesh Jhingan, Advocate for the petitioner ADARSH KUMAR GOEL, ACJ. This petition seeks quashing of order of assessment dated 30.3.2011 Annexure P-11 under the provisions of Punjab Value Added Tax Act, 2005 and Central Sales Tax Act, 1956. The main grievance of the petitioner is that it did not get sufficient opportunity to present its case and a huge liability has been created against it. Since the impugned order is appealable, we do not find any ground to interfere with the impugned order. The petitioner is relegated to the alternative remedy to file appeal. Learned counsel for the petitioner points out that remedy of appeal can be availed only by depositing 25% of the total demand raised which the petitioner may not be in a position to comply. It may be allowed to deposit 25% of tax demand. The petitioner may not be required to pay 200% penalty at this stage. Civil Writ Petition No.8414 of 2011 -2- **** Having regard to the facts and circumstances of the case and without expressing any opinion on merits, we direct that the appeal of the petitioner be entertained on payment of 25% of the tax amount. The deposit may be made within two weeks from today. The petition is disposed of accordingly. (Adarsh Kumar Goel) Acting Chief Justice May 12, 2011 (Ajay Kumar Mittal) Pka Judge