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2002 (1) TMI 1269

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..... writ petitions have been filed in respect of assessment years 1985-86 and 1988-89 to 1990-91. The petitioner challenges the vires of proviso to Notes 2 and 3 to section 2(1) of the Haryana General Sales Tax Act, 1973, as amended by Act No. 1 of 1989. It also challenges the orders of assessment passed in respect of the aforesaid years. 2.. Mr. A.K. Mittal, learned counsel for the petitioner, has .....

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..... ave been done only on the basis of the evidence adduced by the parties. The petitioner could have invoked the remedy of appeal and proved facts. He further points out that the orders of assessment were passed in the year 1991-92. The petitioner had got orders for stay of recovery. The tax has not been paid. The amount due from the petitioner has multiplied manifold. At this belated stage, the .....

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..... ust have multiplied manifold. However, in case the petitioner makes the deposit of the amount as assessed within four weeks from today and files appeals in respect of different years of assessment within six weeks (from today), the appellate authority shall consider the matter on merits. It shall not dismiss the appeals on the ground of delay. 6.. The writ petitions are accordingly disposed of. .....

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