- (1.) Has the Sales Tax Tribunal, Haryana erred in rejecting the petitioner's prayer that the appeal under Section 39 be entertained without deposit of the tax etc. as assessed by the competent authority ? This is the short question that arises for consideration in these three writ petitions.
(2.) The petitioner deals in petroleum products. It furnished its returns in respect of the years 1994-95, 1995-96 and 1996-97. After the Excise and Taxation Officer had decided the matter, the Joint Excise and Taxation Commissioner reopened it under the provisions of Section 9(2) of the Central Sales Tax Act, 1956 read with Section 40 of the Haryana General Sales Tax Act, 1973 . After looking into the matter, he passed orders raising an additional demand in respect of each of the three years. These were as under :- JUDGEMENT_221_LAWS(P&H)8_2001.jpg
(3.) Aggrieved by the orders passed by the authority, the petitioner filed three appeals before the Sales Tax Tribunal. It prayed that the appeals be entertained without deposit of the tax etc. as levied by the competent authority.;