CWP No.4967 of 1992 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.4967 of 1992 Date of decision: 28.9.2010 Escorts Limited Faridabad -----Petitioner Vs. Deputy Excise and Taxation Commissioner (Inspection) Faridabad and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Manu K.Bhandari, Advocate for the petitioner. Mr. Gagandeep Singh Wasu, Addl.A.G.Haryana. Adarsh Kumar Goel,J. 1. This order will dispose of CWP Nos.4967 and 4968 of 1992 as both the petitions involve common question. 2. The petitioner is a dealer under the provisions of the Haryana General Sales Tax Act, 1973 (for short, ‘the Act’). In CWP No.4967 of 1992, for the assessment year 1988-89, the petitioner paid tax as per return which was accepted by the assessing authority. After making assessment, the assessing authority passed a further order of penalty on the ground that the tax as per return was not paid within the stipulated period. The petitioner filed an appeal against the order of levy of penalty taking the plea that the tax due was paid within the stipulated time and also sought stay of the demand but neither the appeal was heard nor stay application was decided. 1 CWP No.4967 of 1992 3. On May 1, 1992, while admitting the petition, recovery of penalty was stayed. 4. We have heard learned counsel for the parties and perused the record. 5. In view of the fact that appeal of the petitioner is still pending, while at the same time, stay has been in operation for the last 18 years, we are of the view that stay order can be extended till decision of the appeal and the appellate authority itself can take a decision in the matter in the first instance. 6. The writ petitions are disposed of accordingly with a direction to the appellate authority to decide the appeal on merits and with a further direction that stay granted on 1.5.1992 will continue till decision of the appeal. The petitioner may appear before the appellate authority for further proceedings on 6.12.2010. (Adarsh Kumar Goel) Judge September 28, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2