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2008 (11) TMI 619 - PUNJAB AND HARYANA HIGH COURTVires of section 33(8) of the Haryana Value Added Tax Act, 2003 challenged - Held that:- Without going into the merits of the issue of the vires of the provisions of section 33(8) of the VAT Act but considering the conduct of the appellate authority and the Assessing Authority in the present case where though the deposit of tax is not a condition precedent for entertainment or hearing of appeal on merits but still the appeals even for earlier years and for the year in question have been kept pending, which could very well be decided without waiting for result of stay application or where the demand is huge the same could be disposed of at the earliest, in view of the peculiar facts and circumstances of the case, in our considered opinion, the ends of justice in the present case will be met in case the recovery of the amount of disputed tax remains stayed during the pendency of the appeals before the appellate authority. We order accordingly
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