JUDGMENT

T.S. Sivagnanam, J. - These intra court appeals filed by the dealers who were registered under the provisions of the West Bengal Value added Tax, act 2003 (the act) are directed against the judgment and order dated March 30, 2017 in M/s. Vatech Wabag Limited Versus Deputy Commissioner, Commercial Taxes, Midnapore Charge and Others 69 Sales Tax advisors 120. The appellants had filed the writ petitions seeking varied prayers and essentially in all the cases, the writ petitioners had challenged the vires of the second proviso to Section 84 (1) of the act. The Learned Single Bench by judgment dated March 30, 2017, dismissed all the writ petitions and upheld the vires of the second proviso to section 84 (1) of the act.

2. Mr. Bhattacharya, Learned advocate appearing for the appellant Vatech Wabag Limited, the lead case broadly raised five contentions:-

2.1. The first being that payment of 15 % of the disputed tax under Section 84 is a compulsory extraction and partakes the colour of a separate levy/tax hence unauthorized by law. Secondly, it was contended that under certain circumstances the act gives an opportunity to file appeal without prepayment which the revenue does not acce