SINGH, J. - (1.) THIS writ petition, in substance, is a stay application, praying for the stay of the recovery of Rs. l4,46,630/-,which is to be recovered as sales tax dues. The petitioner No. 1-M/s. Podar Spinning Mills, was assessed as per the provisions of the Rajasthan Sales Tax Act for the different assessment years as follows: - YEAR OF DATE OF OR- RST. CST. ASSESSMENT. DER OF ASSESSMENT. (RS ). (RS ). YEARS OF ASSESSMENT DATE OF ORDER OF ASSESSMENT RST. (RS.) CST (RS.) 77-78 07. 02. 83 - 41673. 00 81-82 25. 10. 89 538315. 00 - 81-82 24. 07. 92 30359. 00 - 84-85 30. 03. 91 251467. 00 139479. 00 85-86 02. 06. 92 - 71995. 00 85-86 29. 08. 92 371802. 00 - 86-87 02. 03. 90 1540. 00 - TOTAL 1193483. 00 253147. 00 GRAND TOTAL : RS : 14,46,630. 00
(2.) EXCEPT against the assessment order, for the year, 1977-78 ,and 1986-87, the petitioners have filed appeals before the Deputy Commissioner of Appeals III, Commercial Taxes, Jaipur. All the appleas are pending. In the meantime, stay application under the proviso of sub- section (3) of Section 11 of the Rajasthan Sales Tax Act read with Section 9 (2) of the Central Sales Tax Act was filed, praying that till the disposal of the appeals, the recovery of the assessed amounts may remain stayed. The ground for stay was that the petitioners were facing severe financial stringency and it was not within their reach to pay the disputed amount. The stay application was rejected. Hence, the present writ petition.
(3.) ATTACHMENT order passed on August 22,1989 and in pursuance of the' same, proclamation for sale in Form No. STR-4 has been issued by the Office of the Commercial Taxes Officer for sale of Haveli Podar Park, jaipur, including the land and building. The attachment order and the proclamation for sale are under-challenge.;