WP(C) 3918/2011 BEFORE HON’BLE MR JUSTICE I A ANSARI The petitioner has filed this writ petition, under Article 226 of the Constituti on of India, seeking to set aside and quashed the order, dated 13.06.2011, passe d by the respondent No. 3, namely, Deputy Commissioner of Taxes (Appeals), Guwah ati, whereby the present petitioner has been directed to deposit 25% of the disp uted amount of tax, interest, penalty as per provision of the Assam VAT Act. Heard Mr. A. Goyal, learned counsel, appearing on behalf of the writ petitioner, and Mr. B. Gogoi, learned Standing counsel, Finance Department, Government of A ssam, appearing on behalf of the State respondents. There is no dispute before this Court that the subject-matter of the present wri t petition is fully covered by the subject-matter of the writ petition, namely, WP(C) 2950/2011, which was disposed of on 10.06.2011, by making the following ob servations and directions. 12. In the context of the appeal, since requirement of 25% pre-deposit of the d isputed tax is only for making the Appeal fit for consideration under Section 79 of the VAT Act and since the Appellate Authority, as earlier recorded, is hardl y in a position to take a decision on the merit of the Appeal in view of the ref erence of the issue to the larger Bench of the Apex Court, I feel that, if Appea ls are kept pending at the stage of filing and not considered for adjudication o r for admission, insistence should not be made for pre-deposit of the 25% of the disputed tax, by application of Section 79(5) of the VAT Act. However, if the assessee insists on pressing the Appeal, they must fulfill the statutory require ment, prescribed under Section 79(5) of the VAT Act. 13. It must also be borne in mind that the core issue is being considered by the Supreme Court both in the writ petition filed by the assessee as well as in the reference to the larger Bench and if any prayer for staying the requirement of pre-deposit under the VAT Act has to be considered, the same in my view should a ppropriately be considered only by the Supreme Court and not by this Court or by the Appellate Authority. 14. In view of the above, the Appellate Authority is ordered to keep the assess ee’s Appeal at its present stage of filing. But it should not be dismissed now because of non-deposit of the 25% of the disputed tax as required under Section 79(5) of the VAT Act, unless the assessee presses for consideration of the Appea l. It is ordered accordingly. However, this order should not be understood to mean that the assessee is not liable to pay its admitted tax liability. 15. The case is disposed of accordingly with the above observation and directio n. In view of the above, this writ petition is also disposed by making it c lear that the case of writ petitioner shall be governed by the observations made , and the directions given, in the order, dated 10.06.2011, aforementioned.