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2000 (9) TMI 946 - SC - VAT and Sales TaxWhat is the ambit and scope of the words "unable to pay the whole of the amount of tax assessed" used in proviso to sub-section (5) of section 39 of the Haryana General Sales Tax Act, 1973? Held that:- In the instant case the prayer was made to grant stay on the ground that "the petitioner has not collected any additional tax from the customers and is unable to deposit the amount of additional demand created by patently illegal order". The respondent-company nowhere mentioned to or referred to its inability to pay the amount on account of its alleged financial difficulties or incapacity to make the requisite payment. The legality of the additional demand created could not be made the basis for insisting to entertain the appeal without prior payment, as that would have required the determination on the merits of the appeal. Merely because the Tribunal had insisted upon the payment of the amount in terms of proviso to sub-section (5) of section 39 of the Act, should not have annoyed the court while granting the relief in exercise of its powers under article 226 of the Constitution. The impugned order being contrary to settled principles of law cannot be sustained and is accordingly set aside.
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