2001 (3) TMI 999

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....urt was delivered by G.S. SINGHVI, J.-This is a petition for quashing of the notice dated February 15, 2001. Notice issued by the Excise and Taxation Officer-cum-Assistant Collector, IInd Grade, Ambala City, under section 72 of the Land Revenue Act, 1887 (for short, "the 1887 Act") for recovery of the amount of tax allegedly due from the petitioner under the Haryana General Sales Tax Act, 1973 ....

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....sue notification under section 4 of the 1973 Act authorising Shri Prem Prashant to act as Member of the Tribunal, the application for exemption filed by it is not being decided and by taking advantage of this situation, respondent No. 1 who is also exercising the power of the Assistant Collector, IInd Grade and the Deputy Excise and Taxation Commissioner, Ambala (respondent No. 2), have initiated ....

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....uation created on account of non-functioning of the Tribunal and take coercive steps for enforcing the recovery of tax in terms of the demand created by respondent No. 1 or for cancellation of the exemption certificate and the only proper course for them is to await the decision of the application filed by the petitioner for exemption from payment of tax.   6.. Hence, the writ petition is ....