IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.3370 of 2010 Date of decision: 25.2.2010 M/s Rajiv Kumar Aggarwal. -----Petitioner. Vs. The State of Punjab and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Sandeep Goyal, Advocate for the petitioner. --- ORDER: This petition seeks direction against requirement of pre-deposit as a condition for hearing the appeal on merits, on the ground that tax liability may not be attracted, as property in goods did not pass on to the contractors in the transaction of works contract in question. It is further submitted that if component of penalty is not taken into account, requirement of pre-deposit will be about 13 lacs and in such circumstances, the petitioner will be put to great hardship if the petitioner is required to deposit about Rs.43 lacs under Section 62(5) of the Punjab VAT Act, 2005. CWP No.3370 of 2010 Having regard to facts and circumstances of the case, without expressing any opinion on merits, we direct that appeal of the petitioner be heard on merits if a sum of Rs.10 lacs is deposited within two months from today. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE February 25, 2010 ( ALOK SINGH ) ashwani JUDGE 2