(1.) Special leave to appeal granted.
(2.) These appeals challenge the judgment and order dated 23.12.2015 passed by the High Court of Punjab and Haryana at Chandigarh in Civil Writ Petition No.26920 of 2013 and all connected matters; and raise questions about the validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as "the PVAT Act").
(3.) The text of Section 62 of the PVAT Act is as under: