Supreme Court of India
M/s Tecnimont Pvt. Ltd. v. State of Punjab & Others
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2 Supreme Court benches have cited this judgment.
From the headnote
Punjab Value Added Tax Act, 2005: s. 62(5) – First Appeal – Validity of s. 62(5) – Condition of 25% pre-deposit for hearing first appeal – Reasonableness of - Held: State is empowered to enact s. 62(5) – Thus, s. 62(5) is legal and valid and the condition of 25% of pre-deposit is not onerous, harsh, unreasonable and violative of Article 14 of the Constitution of India. s. 62(5) – First Appeal – Condition of 25% pre-deposit for hearing first appeal – Power of appellate authority to grant relief against requirement of pre-deposit – Held: It cannot be said that the first appellate authority in…
Authorities it was built on
- 2008 Government of Andhra Pradesh & Ors. v. Smt. P. Laxmi Devi
- 1955 Matajog Dobey v. H. C. Bhari
- 1990 Mostt. Simrikhia v. Smt. Dolley Mukherjee @ Smt. Chhabi Mukherjee & Anr.
- 1998 M/s. Spring Meadows Hospital Ano Anr. v. Harjol Ahulwalia through K.S. Ahulwalia and Anr.
- 2010 Vinod Seth v. Devinder Bajaj and Anr.
- 1975 Anant Mills Co. Ltd. v. State of Gujarat & Ors.
- 1981 Smt. Sooraj Devi v. Pyare Lal and Anr.
- 1996 Collector of Customs (preventive), Ahemdabad v. M/s Essar Gujarat Ltd. Surat
- 1999 The Gujarat Agro Industries Co. Ltd v. The Municipal Corporation of the City of Ahmedabad and Ors. Etc. Etc.
- 2000 State of Haryana v. M/s Maruti Udyog Ltd. and Ors.
- 1968 Income Tax Officer v. M. K. Mohammed Kunhi
- 1992 Shyam Kishore and Ors. v. Municipal Corporation of Delhi and Anr.
- 2011 Smt. Har Devi Asnani v. State of Rajasthan & Others
- 1985 The Commissioner of Income Tax, Delhi v. Bansi Dhar & Sons
- 1988 Vijay Prakash D. Mehta & Anr. v. Collector of Customs (preventive), Bombay
Where later benches applied it
- 2025 M/s Tamil Nadu Cements Corporation Limited v. Micro and Small Enterprises Facilitation Council and Another
- 2021 M/s. Newtech Promoters and Developers Pvt. Ltd. v. State of Up & Ors. Etc.
Of those, 2 referred to
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