2002 (1) TMI 1269

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....four civil writ petitions Nos. 4360, 4851, 5395 of 1991 and 1998 of 1992. These 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 ....

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....e issue raised by the petitioner requires determination of facts. This could have 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 ....