BHILAI JAYPEE CEMENT LIMITED Vs. STATE OF MP

JUDGEMENT

(1.) EVEN though, the petition is listed today for orders on admission but keeping in view the short controversy involved in the matter and the peculiar facts of the case, we deem it appropriate to dispose of the petition at this stage itself with the following orders :

(2.) PETITIONER has filed this writ petition being aggrieved by order Annexure -P21 dated 30th of April, 2014 passed by the appellate authority exercising jurisdiction under Section 46 of the M.P. Value Added Tax Act. By the impugned order, a prayer made by the petitioner for waiver of the pre -deposit amount has been rejected, as a consequence thereof, an appeal under Section 46 itself has been rejected, therefore, this writ petition.

(3.) ON behalf of the petitioner, this objection was apposed and it was said that for filing an appeal under Section 46, 1/4th of the amount of tax assessed, which come to Rs. 1.65 crore will have to be paid and as the petitioner is a new industry, it may not be able to pay the pre -deposit amount. When this assertion was made, the learned Writ Court disposed of the writ petition with the following directions :