IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.21066 of 2010 Date of decision: 26.11.2010 M/s Manish Bearing Enterprises. -----Petitioner. Vs. State of Haryana & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Avneesh Jhingan, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition, inter-alia, seeks direction against coercive methods for recovering the tax assessed. 2. Case of the petitioner is that against the assessment made vide impugned order, Annexure P-1, which has been affirmed by the appellate authority vide Annexure P-3, appeal of the petitioner was pending before the Tribunal. Demand has been created against the petitioner only on account of not furnishing of declaration forms, which have been furnished partly before lower authorities and partly before the Tribunal. The petitioner has also furnished bank guarantee for the demand raised. The appeal before the Tribunal is not being decided, though the same has already been argued. Pending hearing of appeal, bank guarantee is sought to be encashed vide Annexure P-9. If the bank guarantee is encashed, the petitioner will C.W.P. No.21066 of 2010 suffer irreparable loss. The petitioner is willing to keep the bank guarantee alive to safeguard the interest of the revenue. 3. Without expressing any opinion on merits, we direct that if the petitioner keeps the bank guarantee alive, the same may not be encashed till disposal of the appeal before the Tribunal. 4. Having regard to the nature of order which we have passed, we have not considered it necessary to issue notice. It is made clear that if the respondents are aggrieved by the above direction, they will be at liberty to move this Court. 5. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE November 26, 2010 (AJAY KUMAR MITTAL) ashwani JUDGE 2