1991 (10) TMI 296

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...., submitted return under the Haryana General Sales Tax Act, 1973, for the two quarters, i.e., 3rd and 4th for the assessment year 1978-79. The Assessing Authority passed the order on November 28, 1985 (annexure P-1) holding the assessment to be barred by time. In the meantime, the assessee had deposited about Rs. 1,82,000 which he was entitled to refund. No action having been taken, he approached ....

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....he appeal could not be disposed of. After hearing the counsel for the parties we are of the opinion that in the peculiar facts of the present case, the right of appeal should not be denied to the petitioner for non-deposit of the entire amount being claimed. As per the allegations, the petitioners stopped their business in the year 1979 and six years thereafter the matter was taken up by the Asses....