IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 12386 of 2008 DATE OF DECISION : 21.07.2008 M/s Panipat Yarn Agency, Panipat .... PETITIONER Versus The State of Haryana and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr. Sandeep Goyal, Advocate, for the petitioner. * * * SATISH KUMAR MITTAL , J. ( Oral ) The petitioner has filed this petition under Articles 226/227 of the Constitution of India for quashing the orders dated 21.2.2005 (Annexure P-13) and 5.2.2007 (Annexure P-15), passed by the Haryana Tax Tribunal (hereinafter referred to as `the Tribunal'), with a further prayer for issuance of a writ in the nature of mandamus directing the Tribunal to hear the appeal on merits without insisting upon any prior payment. Undisputedly, vide order dated 23.5.2003, the Deputy Excise & Taxation Commissioner (ST) Panipat, while rectifying the revisional order dated 19.2.2003, reduced the assessment to Rs. 9,25,361/- Against the said order, the petitioner preferred an appeal before the Tribunal, along with an CWP No. 12386 of 2008 -2- application for waiving of the condition of pre-deposit. The said prayer of the petitioner was declined by the Tribunal on 21.2.2005. Thereafter, the review application was filed, which was also dismissed by the Tribunal on 5.2.2007. After hearing counsel for the petitioner and in the facts and circumstances of the case, when we are not inclined to interfere in the impugned orders, counsel for the petitioner states that the petitioner is ready to deposit the said amount within a period of one month. In view of the above, this writ petition is disposed of with the observation that in case, the petitioner deposits the aforesaid amount within a period of one month, the Tribunal is directed to hear the appeal on merits, if it has not been decided so far. ( SATISH KUMAR MITTAL ) JUDGE July 21, 2008 ( AUGUSTINE GEORGE MASIH ) ndj JUDGE