9911796707
TMI Blog1998 (8) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... -Assessing Authority, Karnal provisionally assessed the petitioner for the period from April 1, 1997 to July 6, 1997 under section 28-B of the Haryana General Sales Tax Act, 1973 read with the provisions of the Central Sales Tax Act, 1956. He also imposed penalty upon the petitioner requiring it to pay tax and penalty amounting to Rs. 2,75,473. The petitioner filed appeals against the orders passed by the Assessing Authority. It also applied for grant of exemption from payment of tax and penalty as a condition precedent to the hearing of appeal. By an order dated April 21, 1998 the Joint Excise and Taxation Commissioner (Appeals), Ambala rejected the applications of the petitioner for grant of exemption. This order is subject-matter of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restrained the respondents from using coercive methods to effect the recovery of tax till the decision of the application similar to the one filed by the petitioner before the Tribunal. Some of the observations made in that decision, which have direct bearing on the point raised in this petition are: "In somewhat similar type of cases, we have come across notices issued by the departmental authorities to the parties for realisation of the tax in terms of the order of assessment even when the appeal filed by the aggrieved party is pending before the Tribunal and request made by it for grant of interim relief has not been adjudicated upon. This methodology adopted by the departmental authorities cannot at all be appreciated. Once the statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to initiate proceedings against the petitioner under the Land Revenue Act, 1887, for the purpose of making recovery of the tax." 5.. Applying the ratio of that decision, we dispose of this petition with the direction that the respondents shall not use coercive methods for recovery of amount of tax and penalty from the petitioner till the decision of the application filed by it before the Tribunal for exemption. We hope and trust that the learned Tribunal will within 3 weeks of the date of hearing which is reported to be August 11, 1998 decide the application filed by the petitioner. 6.. A copy of this order be given dasti to the petitioner on payment of the fees prescribed for urgent application. The Bench Secretary is also directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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