Adarsh Kumar Goel, J.@mdashIn this petition, the petitioner seeks a direction to the respondents to accept personal bond as security for hearing
the appeals on merits and setting aside of orders dismissing the appeals for not furnishing security. Against demands raised under the provisions of
the Haryana General Sales Tax Act, 1973, the petitioner-firm filed appeals which were dismissed by respondent No. 3 vide order dated May 3,
2005 (annexure P8) on the ground that the petitioner failed to comply with the direction dated June 14, 2004 requiring furnishing of surety bonds
as condition for hearing of the appeals. On further appeals, the Sales Tax Tribunal vide order dated March 3, 2006 (annexure P9) allowed the
petitioner to furnish surety bond on or before May 31, 2006 on which the appeals were to be heard on merits. The petitioner did not furnish the
surety bond within the prescribed time. It filed an application on March 29, 2010 (annexure P10) stating that the firm was closed down and the
business was wound up and in such circumstances, the petitioner could not arrange the surety bond. When the petitioner was able to make
necessary arrangements, the application was filed seeking revival of the appeals by accepting the personal bond keeping in view the fact that the
petitioner had one factory and a residential house of which value was approximately Rs. 50 lacs as against demand of around Rs. 15.33 lacs. No
order was passed on the application.
2. We have heard learned counsel for the parties. The learned counsel for the petitioner refers to orders, annexures P6 and P7, noticing hardship
to the petitioner and its contention about prima facie case for hearing of the appeal. The learned counsel for the State submitted that there is no
explanation for delay on the part of the petitioner in moving this court.
3. Even though learned counsel for the State is right in submitting that the petitioner could have furnished personal bond as now proposed in the
year 2006 itself and could have moved this court at that time instead of moving this court after four years, having regard to the facts and
circumstances of the case, we are of the view that it would be expedient in the interest of justice that case of the petitioner is examined by the
appellate authority on merits by accepting the personal bond furnished by the petitioner as a condition for hearing the appeals.
4. We accordingly set aside the orders dismissing the appeals for want of furnishing of surety bonds and direct that the appeals of the petitioner be
heard on merits taking into account the personal bond already furnished. The petitioner may appear before the appellate authority for further
proceedings on July 26, 2010. The petition is disposed of.