IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.15978 of 2007 Date of decision: 25.8.2008 M/s Escorts Construction Equipment Limited. -----Petitioner Vs. State of Haryana and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE AJAY TEWARI Present: Mr. Mohan Jain, Sr Advocate with Mr. Vikram Jain, Advocate for the petitioner. Mr. S.K. Garg Narwana, Addl.A.G., Haryana. ----- ORDER: This writ petition has been filed to seek quashing of order dated 22.8.2007 (Annexure P-6), requiring pre-deposit of 25% of the amount as a condition for entertaining the appeal under Section 39(5) of the Haryana General Sales Tax Act, 1973. Contention raised in support of the petition is that the finding of the assessing authority was erroneous, as the mobile cranes have not been treated to be motor vehicle inspite of judgments of this Court to the contrary in State of Punjab and others v. Punjab Motors Company 24 STC 411, Hindustan Construction Company CWP. No.15978 of 2007 Limited v. State of Haryana and others 141 STC 119 and judgment of Bombay High Court in Commissioner of Sales Tax v. Godrej and Boyce Manufacturing Company Private Limited 39 STC 418. In the reply, objection raised is that for waiver of requirement of pre-deposit, only question relevant is the capacity of the assessee to pay. Reliance has been placed on Full Bench judgment of this Court in M/s Emerald International Ltd. v. State of Punjab (2001) 122 STC 382 and judgment of the Hon’ble Supreme Court in State of Haryana v. M/s Maruti Udyog Ltd. 124 STC 285. In view of judgments of the Full Bench and of the Hon’ble Supreme Court, above, merits do not have relevance to decide the issue of waiver of pre-deposit. We are unable to entertain this petition at this stage. The petition is dismissed. ( ADARSH KUMAR GOEL ) JUDGE August 25, 2008 ( AJAY TEWARI ) ashwani JUDGE 2