https://www.google.com/url?rct=j&sa=t&url=http://timesofindia.indiatimes.com/city/chandigarh/Pre-deposit-under-VAT-not-mandatory-in-Punjab-HC-rules/articleshow/50300108.cms&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNH-c-4hXKpIvvoPGaxh4Majbhu74w