IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 3748 of 2007 DATE OF DECISION : 26.02.2008 Ramky Infrastructures Ltd. .... PETITIONER Versus The State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. K.L. Goyal, Advocate, for the petitioner. Mr. A.G. Masih, Additional Advocate General, Punjab. * * * SATISH KUMAR MITTAL , J. (Oral) We have heard counsel for the parties and perused the assessment order. In the assessment order, no tax demand has been made, rather a refund has been determined. In view of this fact, learned counsel for the petitioner states that the impugned order of penalty passed under Section 51 (7) (b) of the Punjab VAT Act, 2005, could not be justified at all. He further states that since an appeal has been provided against the said order, the petitioner will file an appeal, provided the condition of pre-deposit of 25% of the penalty amount is waived. Counsel for the respondent-State, on CWP No. 3748 of 2007 -2- instructions from the official of the department present in the Court, states that in the facts and circumstances of the case, the pre-deposit of 25% of the penalty amount shall not be insisted. Consequently, this writ petition is disposed of with liberty to the petitioner to challenge the impugned order by filing an appeal before the Appellate Authority, within a period of one months. In case, the appeal is filed, the objection of limitation will not be raised by the respondents and the Appellate Authority is directed to decide the appeal in accordance with law, within a period of three months. ( SATISH KUMAR MITTAL ) JUDGE February 26, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE