{"id":247536,"date":"2008-11-10T00:00:00","date_gmt":"2008-11-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hanumant-lal-radhey-shyam-vs-state-of-haryana-and-others-on-10-november-2008"},"modified":"2016-09-02T21:02:45","modified_gmt":"2016-09-02T15:32:45","slug":"ms-hanumant-lal-radhey-shyam-vs-state-of-haryana-and-others-on-10-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hanumant-lal-radhey-shyam-vs-state-of-haryana-and-others-on-10-november-2008","title":{"rendered":"M\/S Hanumant Lal Radhey Shyam vs State Of Haryana And Others on 10 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Hanumant Lal Radhey Shyam vs State Of Haryana And Others on 10 November, 2008<\/div>\n<pre id=\"pre_1\">       IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n\n                           CHANDIGARH.\n\n\n                                           C.W.P. No.19181 of 2008\n                                         Date of decision: 10.11.2008\n\nM\/s Hanumant Lal Radhey Shyam, Fatehabad.\n                                                        -----Petitioner\n                                Vs.\nState of Haryana and others.\n                                                    -----Respondents\n\n\nCORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL\n            HON'BLE MR JUSTICE L.N. MITTAL\n\nPresent:-   Mr. Devi Dayal Verma, Advocate\n            for the petitioner.\n                  -----\nORDER:\n<\/pre>\n<p id=\"p_1\">            This petition seeks quashing of order of Haryana Tax<\/p>\n<p>Tribunal, Chandigarh (constituted under the provisions of Haryana<\/p>\n<p>Value Added Tax Act, 2003) dated 3.6.2008 (Annexure P-22),<\/p>\n<p>dismissing the appeal of the petitioner against order dated 26.3.2007<\/p>\n<p>(Annexure P-19). By the said order (Annexure P-19), appeal of the<\/p>\n<p>petitioner was dismissed by the Appellate Authority respondent No.4<\/p>\n<p>against the order of assessment dated 3.6.2005 (Annexure P-13).<\/p>\n<p id=\"p_1\">            The petitioner was assessed under the provisions of<\/p>\n<p>Haryana General Sales Tax Act, 1973 and <a href=\"\/doc\/1645178\/\" id=\"a_1\">Central Sales Tax Act<\/a>,<\/p>\n<p>1956. Thereafter, the petitioner was reassessed on the allegation of<\/p>\n<p>turnover escaping assessment. He preferred an appeal and sought<\/p>\n<p>waiver of pre-deposit, on the ground that business of the firm was<br \/>\n C.W.P. No.19181 of 2008<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">                                                                         2<\/span><\/p>\n<p>closed and the assessee did not have capacity to pay. On the said<\/p>\n<p>application, partial waiver was granted vide order dated 16.9.2005<\/p>\n<p>(Annexure P-15), which order was further modified by the Tribunal vide<\/p>\n<p>order dated 12.10.2006 (Annexure P-17). Review application against<\/p>\n<p>the said order was dismissed on 13.11.2007.          The said order was<\/p>\n<p>challenged by the assessee by filing C.W.P. No.13745 of 2008, which<\/p>\n<p>was dismissed on 5.8.2008. The petitioner failed to comply with the<\/p>\n<p>condition of deposit, on which the appeal was dismissed, which order<\/p>\n<p>has now been affirmed by the Tribunal vide impugned order Annexure<\/p>\n<p>P-22.\n<\/p>\n<p id=\"p_2\">            We have heard learned counsel for the petitioner.<\/p>\n<p>            It is patent that the order of the Tribunal dated 12.10.2006<\/p>\n<p>attained finality after dismissal of writ petition by this Court vide order<\/p>\n<p>dated 5.8.2008. This petition is, thus, in the nature of review.<\/p>\n<p id=\"p_3\">            We do not find any ground to entertain this petition.<\/p>\n<p>            Dismissed.<\/p>\n<pre id=\"pre_1\">\n\n                                            ( ADARSH KUMAR GOEL )\n                                                   JUDGE\n\n\nNovember 10, 2008                                  ( L. N. MITTAL )\nashwani                                                JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Hanumant Lal Radhey Shyam vs State Of Haryana And Others on 10 November, 2008 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. &#8212;&#8211;Petitioner Vs. State of Haryana and others. &#8212;&#8211;Respondents CORAM:- HON&#8217;BLE MR JUSTICE ADARSH [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-247536","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Hanumant Lal Radhey Shyam vs State Of Haryana And Others on 10 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-hanumant-lal-radhey-shyam-vs-state-of-haryana-and-others-on-10-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Hanumant Lal Radhey Shyam vs State Of Haryana And Others on 10 November, 2008 - Free Judgements of Supreme Court &amp; 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