IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.20665 of 2008 (O&M) Date of decision: 29.3.2010 M/s Indian Oil Corporation Limited ----- Petitioner Vs. The State of Haryana and others -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Sandeep Goyal, Advocate for the petitioner. Ms. Ritu Bahri, DAG, Haryana for the State. --- Adarsh Kumar Goel,J. 1. This petition seeks quashing of order dated 24.3.2008, Annexure P.8 and for directing hearing of the appeal of the petitioner on merits. 2. Case of the petitioner is that it was assessed to tax under the provisions of Central Sales Tax Act, 1956 (for short, ‘the Act’). Additional demand was created rejecting claim of the petitioner for deduction of turnover of Stock Transfer under Section 6-A of the Act. The petitioner filed an appeal under section 20 of the Act before the Central Sales Tax Appellate Authority for which no pre-deposit was required. During pendency of the said appeal, there was amendment CWP No.20665 of 2008 (O&M) w.e.f 1.3.2006 and the appeals stood transferred to highest appellate authority under the Sales Tax law. Accordingly, appeal of the petitioner stood transferred to Haryana VAT Tribunal and the Tribunal in turn remitted the same to respondent No.3 i.e. Joint Excise and Taxation Commissioner (Appeals). The said appellate authority passed an order requiring pre-deposit for hearing of the appeal which has been upheld by the Tribunal by impugned order. The Tribunal held that since under the State law, there was requirement of pre- deposit, the said condition will apply to the appeal in question. 3. We have heard learned counsel for the parties and perused the record. 4. Learned counsel for the petitioner submitted that even though, the appeal stood transferred to an authority under the said Act, it was governed under Section 20 of the Central Act which did not require any pre-deposit and the requirement of State Sales Tax law could not apply to such an appeal. 5. Learned counsel for the State could not dispute this legal position. The appeal in question stood transferred to the appellate authority under the Sales Tax law by virtue of Section 25 of the Central Sales Tax (Amendment) Act, 2005. There is no provision for requirement of pre-deposit for hearing such an appeal. Order to the contrary passed by the 2 CWP No.20665 of 2008 (O&M) appellate authority and upheld by the Tribunal cannot, thus, be sustained. Accordingly, impugned order Annexures P.7 and P.8 are quashed and the appellate authority is directed to decide the appeal on merits without requiring any pre-deposit. The petitioner is directed to appear before the appellate authority i.e. Joint Excise and Taxation Commissioner (Appeals) – respondent No.3 on 10.5.2010 for further proceedings. 6. The petition is disposed of. (Adarsh Kumar Goel) Judge March 29, 2010 (Alok Singh) ‘gs’ Judge 3