VAT Appeal No. 31 of 2011 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH VAT Appeal No. 31 of 2011(O&M) Date of decision: 25.4.2011 State of Punjab and another ...Appellants Versus M/s Punjab Power Products ...Respondent and other connected appeal being VAT Appeal No.32 of 2011. CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Jaswinder Deputy Advocate General, Punjab for the appellants. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of VAT Appeals No.31 and 32 of 2011 as it is stated that questions of law involved in both the appeals are common. 1. VAT Appeal No.31 of 2011 has been filed under Section 68(2) of the Punjab Value Added Tax Act, 2005 against the order dated 11.2.2010 Annexure A-6 passed by the VAT Tribunal proposing following substantial questions of law:- “i) Whether the order passed by Ld. Tribunal is sustainable in law? ii) Whether the order passed by the Tribunal by relying upon judgment of this Hon'ble High Court in the case of M/s Shreyans Industries Ltd. which has already been challenged before Hon'ble Apex Court is sustainable in VAT Appeal No. 31 of 2011 -2- *** law? iii) Whether the Tribunal has rightly allowed the appeal of the respondent when the Commissioner had exercised the power in accordance with Section 11(10) of the Act, 1948 before the expiry of the period of limitation as the returns were filed on 5.4.2005? iv) Whether the provisions of Section 11(3) is directory in nature especially when the legislature has empowered the Commissioner to extend the period of limitation by exercising power under Section 11(10) of the Act, 1948? v) Whether the Tribunal is empowered to entertain the appeal without deposit of 25% of the amount of additional demand in the light of the judgment of the Hon'ble Full Bench in the case of Emerald International Ltd. Vs., State of Punjab (1997) 10 PHT-1? vi) Whether the Tribunal had jurisdiction to set aside assessment order itself when issue before it was only with regard to the deposit of 25% of the additional demand? 2. The assessing authority framed assessment in the case of the assessee beyond the statutory period prescribed for the assessment year 2003-04 i.e. 30.4.2007. Though extension of time granted by the Commissioner on 5.12.2007 was relied upon, the same was after the expiry of the statutory period of limitation. Accordingly, the Tribunal relied upon the judgment of this Court in Shreyans Industries Limited Vs. State of Punjab and others (2008) 18 VAT and Service Tax Cases 493 (P&H) and held that extension of time was of no avail and assessment VAT Appeal No. 31 of 2011 -3- *** being barred by limitation could not be sustained. 3. We have heard learned counsel for the appellant. 4. It is not disputed that the view taken by the Tribunal is consistent with the view expressed by this Court in Shreyans Industries Limited's case (supra). 5. Since the view taken by the Tribunal is consistent with the view taken by this Court in Shreyans Industries Limited, no substantial question of law arises. The appeal is dismissed. 6. A photocopy of this order be placed on the file of the connected case. (Adarsh Kumar Goel) Judge April 25,2011 (Ajay Kumar Mittal) Pka Judge