2011 (2) TMI 1387

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.... JUDGMENT : C.M. No.18285 of 2010: Heard. The application is allowed and the writ petition is restored to its original number. C.W.P. No.3492 of 1992: 1. This petition seeks quashing of Notice issued by the Excise and Taxation Department for recovery of sales tax dues from the petitioner who had stood surety in case of default of the dealer. 2. Case set out in the petition is that after the....

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....el for the petitioner is unable to dispute that the period to which the recovery relates is covered by the surety furnished by the petitioner. Mere fact that the petitioner gave notice of intention to withdraw, is not enough to absolve the petitioner of his liability under the surety bond. Learned counsel placed reliance on judgment of this Court in Pawan Kumar Gupta v. State of Haryana and others....