2010 (2) TMI 1111

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....ts of the present case are that the petitioner-company was granted exemption certificate by the Department of Sales Tax vide order dated April 11, 1991 showing the amount of exemption for the period from October 8, 1990 to October 7, 1999. Due to certain adverse conditions the petitioner-company suffered losses and ultimately the petitioner-company was taken over by the Haryana Financial Corporation on December 9, 2000. The Sales Tax Department issued show-cause notice under rule 28A(11)(b) of the Haryana General Sales Tax Rules. According to the DETC, the petitioner had failed to maintain its production at the average level of preceding five years after having availed of the benefit of exemption and therefore it is liable to make good the ....

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....ht permission to withdraw the writ petition with liberty to avail of the remedy of reference which was permitted to be withdrawn with liberty to avail of the remedy of reference vide order dated March 16, 2009. Thereafter, the reference was made before the Haryana Tax Tribunal on April 29, 2009 vide annexure P10 along with the application seeking condonation of delay. However, the same was dismissed and review application was also dismissed vide impugned orders. Hence, both the orders are being assailed by way of present writ petition. We have heard learned counsel for the parties and perused the record. The learned counsel appearing for the respondents vehemently argued that the Haryana Tax Tribunal has passed the order on August 27,....

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....relief shall be excluded, where such proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. 3. Notwithstanding anything contained in rule 2 of Order XXIII of the Code of Civil Procedure, 1908 (5 of 1908), the provisions of sub section (1) shall apply in relation to a fresh suit instituted on permission granted by the court under rule 1 of that Order, where such permission is granted on the ground that the first suit must fail by reason of a defect in the jurisdiction of the court or other cause of a like nature. Explanation.-For the purposes of this section,- (a) in excluding the time during which a former civil proceeding was pending, the day....