- (1.) AFTER hearing counsel for the petitioner, this writ petition is being disposed of without issuing notice to the respondents. The Assessing Authority raised a demand under the Haryana General Sales Tax Act, 1973 against the petitioner. An appeal was filed by the petitioner along with application for exemption from payment of the amount of tax. The appellate authority directed the petitioner to pay 50 per cent of the tax as assessed to entertain the appeal. Feeling dissatisfied with the order of the appellate authority the petitioner approached the Tribunal. The Tribunal maintained the order of the appellate authority, however further condition was imposed by the Tribunal that on delayed payment of 50 per cent the petitioner would be liable to pay interest as well and then his appeal would be decided by the appellate authority on merits. We are of the view that at this stage no direction with regard to payment of interest on delayed payment could be given by the Tribunal. It is left to the appellate authority to decide this question of payment of interest on delayed payment at the time of decision of the appeal. Since the petitioner has stated that he has already deposited 50 per cent of the tax as assessed by the Assessing Authority, the appellate authority will decide the appeal on merits. .;