IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 508 (M/S) of 2011 Aglowmed Limited …Petitioner Versus Union of India and others …Respondents With Writ Petition No. 509 (M/S) of 2011 Aglowmed Limited …Petitioner Versus Union of India and others …Respondents Hon’ble Tarun Agarwala, J. Heard Sri P.R. Mullick, the learned counsel for the petitioner and Smt. Anjali Bhargawa, the learned counsel for the respondents. For the assessment year 2006-07, the petitioner was assessed with a liability of Rs.1,56,90,786/- basically on account of non- furnishing of F-Forms. The petitioner, being aggrieved by the assessment order, filed an appeal under Section 51 of the Uttarakhand VAT Act, 2005, before the Joint Commissioner (Appeals) and also filed an application for stay of the recovery and for waiver of the pre-deposit. The Joint Commissioner (Appeals), by an order dated 20th November, 2010, directed the petitioner to deposit 50% of the assessed amount. The petitioner, being aggrieved by the said order, filed a Second Appeal before the Tribunal under Section 53 of the said Act. The said Second Appeal was dismissed by an order dated 12th January, 2011. The petitioner, being aggrieved by the said order, has filed the present writ petition. 2 Having heard the learned counsel for the petitioner at some length and having perused the impugned order, the Court finds that the Tribunal was satisfied that no undue hardship was being caused to the petitioner and that as per the profit and loss account reflected in the balance sheet, it was clear that the applicant was in a financial condition to deposit the amount. In view of the aforesaid, this Court is of the opinion that since no undue hardship is being caused to the petitioner and on the other hand, the State Government cannot run on security as held in Assistant Collector of Central Excise, Chandan Nagar, West Bengal vs. Dunlop India Ltd. & others, 1985 (1) SCC 260, this Court is of the opinion that no interference is required in the impugned order. The writ petitions are dismissed. (Tarun Agarwala, J.) 28-03-2011 Salim/