CWP No. 16452 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 16452 of 2010 Date of Decision: 14.9.2010 National Sales Corporation ....Petitioner. Versus State of Punjab and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. S.K. Mukhi, Advocate for the petitioner. ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order dated 13.5.2010 passed by respondent No.3 as an appellate authority under the provisions of the Punjab Value Added Tax Act, 2005. The appeal of the petitioner has been dismissed for want of requisite pre-deposit as per Section 62(5) of the Act. Pre-deposit required to be made under the said provision is maximum 25% of the amount in dispute. 2. Learned counsel for the petitioner submits that the appeal should have been considered on merits even without the said deposit as the demand was barred by limitation and the petitioner may not be liable to pay any tax. 3. We are unable to accept the submission. In absence of pre-deposit as statutorily required, the question raised by the petitioner CWP No. 16452 of 2010 -2- does not arise. We do not find any ground to interfere with the impugned order. 4. The petition is accordingly dismissed. (ADARSH KUMAR GOEL) JUDGE September 14, 2010 (AJAY KUMAR MITTAL) gbs JUDGE