1998 (8) TMI 579

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....ise and Taxation Commissioner-cum-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. Thi....

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....urt, after examining a similar issue, 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....