Satish Kumar Mittal, J. - (1.) HINDUSTAN Petroleum Corporation Limited (hereinafter referred to as "the petitioner -corporation") has filed this petition under articles 226 and 227 of the Constitution of India, challenging the order dated December 3, 2007 (annexure P -3), passed by the Haryana Tax Tribunal, Chandigarh, confirming the order dated April 26, 2007 (annexure P -2) passed by the Joint Excise and Taxation Commissioner (Appeals), Ambala, respondent No. 3 herein, (hereinafter referred to as "the first Appellate Authority"), whereby the petitioner -corporation was directed to deposit 10 per cent of the additional demand as pre -condition for entertaining the appeal filed by it against the order of assessment.
(2.) IN the present case, the Assessing Authority, Ambala, framed the assessment against the petitioner for the assessment year 1999 -2000, whereby the stock transfers effected from the petitioner's depot at Ambala to its branches at Parwanoo, Shogi (HP) and Chandigarh were treated as inter -State sales under the Central Sales Tax Act, 1956 and were subjected to tax and a demand of Rs. 4,91,42,928 was created. Undisputedly, against the said order of the Assessing Authority, the petitioner filed an appeal. Initially, the appeal was filed before the sales tax appellate authority, which was subsequently transferred to the first appellate authority. Along with the appeal, an application under Section 39 of the Haryana General Sales Tax Act, 1973 was also filed, praying for waiver of condition to pre -deposit the additional demand of tax for entertaining the appeal. The said application was considered and decided by the first appellate authority with a direction to the petitioner to deposit 10 per cent of the additional demand as a pre -condition for entertaining the appeal.
(3.) FEELING aggrieved against the said order, the petitioner filed an appeal before the Haryana Tax Tribunal, Chandigarh, who vide its order dated December 3, 2007 has dismissed the appeal and confirmed the order passed by the first appellate authority. Against the said order, the instant petition has been filed by the petitioner.;