G.S.SINGHVI,J. - (1.) This is a petition for quashing of the notice dated February 15, 2001. Notice issued by the Excise and Taxation Officer-cum-Assistant Collector, IInd Grade, Ambala City, under section 72 of the Land Revenue Act, 1887 (for short, "the 1887 Act") for recovery of the amount of tax allegedly due from the petitioner under the Haryana General Sales Tax Act, 1973 (for short, "the 1973 Act" ).
(2.) A perusal of the record shows that after issuing notice to the petitioner in form S. T. 25, the Excise and Taxation Officer-cum-Assessing Authority, Ambala City (respondent No. 1), passed order dated March 9, 1999, vide which he held it liable to pay Rs. 2,85,287 as the dues of tax. The petitioner challenged that order by filing an appeal under section 39 (1) of the 1973 Act which was dismissed by the Joint Excise and Taxation Commissioner (Appeals), Ambala City. The second appeal filed by the petitioner under section 39 (2) of the 1973 Act along with an application for exemption from payment of tax is pending before the Sales Tax Tribunal, Haryana (for short, "the Tribunal" ).
(3.) The petitioner's grievance is that due to the Government's failure to issue notification under section 4 of the 1973 Act authorising Shri Prem Prashant to act as Member of the Tribunal, the application for exemption filed by it is not being decided and by taking advantage of this situation, respondent No. 1 who is also exercising the power of the Assistant Collector, IInd Grade and the Deputy Excise and Taxation Commissioner, Ambala (respondent No. 2), have initiated coercive steps for recovery of the amount specified in the order dated March 9, 1999 and for cancellation of the exemption certificate.;