IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.17988 of 2008 Date of decision: 17.10.2008 M/s K.K. Kohli & Brothers (P) Ltd., Faridabad. -----Petitioner Vs. State of Haryana and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. Girish Agnihotri, Sr. Advocate with Mr. Deepak Agnihotri, Advocate for the petitioner. ----- ORDER: Notice of motion. Ms. Ritu Bahri, DAG, Haryana, accepts notice. We have heard learned counsel for the parties and proceed to dispose of this petition in view of short point involved. Main prayer in the petition is for hearing the appeal filed by the petitioner on merits without pre-deposit of the fresh demand. Case of the petitioner is that it is a dealer registered under the provisions of Haryana Value Added Tax Act, 2003. The petitioner was assessed to sales tax by the Assessing Authority and demand of tax was raised for the assessment year 2003-04. The petitioner preferred an appeal which was pending, but in absence of any provision for stay, proceedings for recovery have been initiated. The petitioner is facing financial hardship and the firm is lying closed. C.W.P. No.17988 of 2008 It has been submitted that if property of the petitioner is disposed of without considering its hardship, its right of appeal will become meaningless. The recovery should be stayed pending appeal on reasonable terms. In connected petition filed by the assessee, being C.W.P. No.18005 of 2008 (M/s K.K. Kohli & Brothers (P) Ltd., Faridabad v. State of Haryana and others), disposed of today by separate order, we have referred to the findings recorded by the Tribunal about the financial hardship of the petitioner, on account of which the Tribunal permitted the petitioner to deposit 25% of the demand as a condition for hearing the appeal. In view of above, we are of the view that it will be in the interest of justice to dispose of this petition by allowing the petitioner to deposit 25% of the demanded amount within one month from today on which further recovery during pendency of appeal will remain stayed. If the petitioner deposits the above amount within one month from today, the appeal of the petitioner will be decided on merits. The petitioner will be at liberty to represent for releasing the attachment of the property after the deposit is made in above terms. The petition is disposed of. ( ADARSH KUMAR GOEL ) JUDGE October 17, 2008 ( L. N. MITTAL ) ashwani JUDGE 2