C.M. No.25646-CII of 2008 in -1- VAT Appeal No.77 of 2008 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.M. No.25646-CII of 2008 in VAT Appeal No.77 of 2008 DATE OF DECISION: January 6, 2010 STATE OF PUNJAB AND ANOTHER ...APPELLANTS VERSUS M/S BABA SANGO FILING STATION ...RESPONDENT VPO MEHMA SARJA, DISTRICT BHATINDA CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. PIYUSH KANT JAIN, ADDL.A.G., PUNJAB MR. K.L. GOYAL, SR. ADVOCATE WITH MR. MANOJ KUMAR ROHILLA, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The State of Punjab and another has filed this appeal under Section 68(2) of the Punjab Value Added Tax Act, 2005 challenging the order dated 17.3.2008 (Annexure P-4), passed by the Chairman, VAT Tribunal, Punjab vide which Appeal No.28 of 2007-08 filed by the respondent under Section 63 of Punjab VAT Act, 2005 was accepted. There is a delay of 187 days in filing the present appeal filed under Section 68(2) of the Punjab Value Added Tax Act, 2005. Counsel for the respondent has placed reliance on a judgement in State of Punjab and another vs. M/s Shreyams Industries Limited, Ahmedgarh, District Sangrur, VAT Appeal No.22 of 2009, wherein it has been held that there is no provision to condone the delay if the appeal has been filed belatedly under C.M. No.25646-CII of 2008 in -2- VAT Appeal No.77 of 2008 the Punjab VAT Act. While deciding the aforementioned appeal, reliance has been placed on Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd., (2009) 5 SCC 791. The aforementioned legal position is not denied by the counsel for the State. In view of the legal position that at present there is no provision to condone the delay in appeal filed in the High Court under Section 68(2) of the Punjab VAT Act, the present appeal is dismissed on the ground of limitation, being time barred. (ASHUTOSH MOHUNTA) JUDGE January 6, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE