C BHALLA AND BRORS Vs. STATE OF HARYANA

JUDGEMENT

(1.) This is a petition for quashing of the orders dated January 25, 2000, February 17, 2000 and June 13, 2000, passed by the Joint Excise and Taxation Commissioner (Appeals), Ambala (respondent No. 3) and the Sales Tax Tribunal, Haryana (for short, "the Tribunal") respectively.

(2.) A perusal of the record shows that vide order dated November 10, 1992, the Excise and Taxation Officer-cum-Assessing Authority, Yamunanagar (respondent No. 4) held the petitioner liable to pay additional tax amounting to Rs. 1,48,644 for the assessment year 1997-98 and Rs. 1,51,698 for the assessment year 1998-99. These orders were challenged by the petitioner by filing appeals under the Haryana General Sales Tax Act, 1973 (for short, "the State Act") and the Central Sales Tax Act, 1956 (for short, "the Central Act") along with applications under Section 9(2) of the Central Act and Section 39(5) of the State Act for grant of exemption from payment of the amount of tax on the premise that due to financial difficulties, it was unable to pay the amount and also on the ground that the orders passed by the Assessing Authority were ex facie illegal. The department opposed the request of the petitioner by asserting that the petitioner had running business with annual gross turnover of more than Rs. 80 lacs and its financial condition was very sound.

(3.) After considering the arguments of the parties, respondent No. 3 rejected the prayer of the petitioner for wholesome exemption but directed that the appeals be entertained subject to the condition that the appellant shall deposit of monthly instalments of Rs. 20,000 payable on 30th of each month and furnish surety bond up to February 29, 2000. The operative part of the order dated February 17, 2000, passed by the Appellate Authority reads as under :