CWP No.5965 of 1993 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.5965 of 1993 Date of decision: 25.10.2010 M/s A.J.Machine Tools -----Petitioner Vs. ETO cum Assessing Authority, Faridabad and 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. This petition seeks quashing of order of appellate authority under the provisions of Haryana General Sales Tax Act, 1973 (for short, ‘the Act’) dismissing the appeal in default on account of delay in making the deposit even after noticing that the entire amount had been paid, though belatedly. The said order was upheld by the Tribunal. We have heard learned counsel for the petitioner. In view of the fact that the petitioner paid the demanded amount, the appellate authority could hear the appeal on merits. Accordingly, we allow this petition, set aside the impugned order and remand the matter to the appellant authority respondent No.2 for fresh decision on merits in accordance with 1 CWP No.5965 of 1993 law. The petitioner may appear before the said authority for further proceedings on 20.12.2010. (Adarsh Kumar Goel) Judge October 25, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2