UNION OF INDIA Vs. STATE OF HARYANA

JUDGEMENT

(1.) In these petitions, the petitioners have prayed for striking down Section 2(1)(iv) of the Haryana General Sales Tax Act, 1973 (as amended by Haryana Act No. 11 of 1984) (hereinafter referred as "the 1973 Act") and also for quashing of the assessment orders passed by the Assessing Authority, Ambala Cantonment (respondent No. 2), as well as the demand notice issued by the said authority.

(2.) On September 25, 1996 a division Bench had adjourned these petitions sine die with the direction that the same be listed for hearing after the decision of S.L.P. No. 5247 of 1986 filed by the petitioners against the order dated November 14, 1985 passed by this Court, dismissing Civil Writ Petition No. 5381 of 1985, filed by the petitioners for grant of similar relief.

(3.) A perusal of the record shows that Civil Writ Petition No. 5381 of 1985 filed by the petitioners for quashing of the order of assessment passed in relation to the assessment year 1983-84 was dismissed on November 14, 1985 on the ground of availability of alternative remedy. The S.L.P. filed by the petitioners was allowed by the Supreme Court on August 25, 1998 in the following terms :