IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
C.W.P. No.19181 of 2008
Date of decision: 10.11.2008
M/s Hanumant Lal Radhey Shyam, Fatehabad.
-----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. Devi Dayal Verma, Advocate
for the petitioner.
-----
ORDER:
This petition seeks quashing of order of Haryana Tax
Tribunal, Chandigarh (constituted under the provisions of Haryana
Value Added Tax Act, 2003) dated 3.6.2008 (Annexure P-22),
dismissing the appeal of the petitioner against order dated 26.3.2007
(Annexure P-19). By the said order (Annexure P-19), appeal of the
petitioner was dismissed by the Appellate Authority respondent No.4
against the order of assessment dated 3.6.2005 (Annexure P-13).
The petitioner was assessed under the provisions of
Haryana General Sales Tax Act, 1973 and Central Sales Tax Act,
1956. Thereafter, the petitioner was reassessed on the allegation of
turnover escaping assessment. He preferred an appeal and sought
waiver of pre-deposit, on the ground that business of the firm was
C.W.P. No.19181 of 2008
2
closed and the assessee did not have capacity to pay. On the said
application, partial waiver was granted vide order dated 16.9.2005
(Annexure P-15), which order was further modified by the Tribunal vide
order dated 12.10.2006 (Annexure P-17). Review application against
the said order was dismissed on 13.11.2007. The said order was
challenged by the assessee by filing C.W.P. No.13745 of 2008, which
was dismissed on 5.8.2008. The petitioner failed to comply with the
condition of deposit, on which the appeal was dismissed, which order
has now been affirmed by the Tribunal vide impugned order Annexure
P-22.
We have heard learned counsel for the petitioner.
It is patent that the order of the Tribunal dated 12.10.2006
attained finality after dismissal of writ petition by this Court vide order
dated 5.8.2008. This petition is, thus, in the nature of review.
We do not find any ground to entertain this petition.
Dismissed.
( ADARSH KUMAR GOEL )
JUDGE
November 10, 2008 ( L. N. MITTAL )
ashwani JUDGE