SARAL KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) Leave granted.

(2.) We have heard learned counsel for the parties. This appeal is directed against the judgment of the Punjab and Haryana High Court allowing the writ petition partly. The writ petitioner challenged the validity of Sections 37 and 38 of the Haryana Sales Tax Act in the High Court. So far as Section 38 in an earlier decision which has been affirmed by this Court in State of Haryana v. Sant Lal (1993)19 STC 321 No further need be said with respect to Section 38 of the Act.

(3.) Coming to Section 37 of the Act, its validity was also upheld by this Court in Delite Carriers (Regd.) v. State of Haryana (1990) 77 STC 170. Thus the question of validity of Section 37 is also no longer in issue. However, Sri Harish N. Salve, learned counsel for the appellant, has stated that it may be difficult for the appellant to produce some of the documents mentioned in sub-section (2)of Section 37. We may clarify the issue. Section 37 (2)reads as under."