JUDGMENT :

M.S. Karnik, J.

Rule. Rule is made returnable forthwith by consent of the parties.

2. By this petition filed under Article 226 of the Constitution of India the petitioner is challenging the impugned letter dated 4.6.2018 issued by the Joint Commissioner of Sales Tax. It is further prayed that an appropriate direction be issued to respondent No.5-the Joint Commissioner of Sales Tax (Appeals-V) to accept the petitioner's Appeal against the Assessment Order dated 26.12.2017 without the payment of any further payment of pre-deposit.

3. Brief facts of the case are as under :-

The petitioner is a public limited company engaged in the manufacture and sale of oleo-chemicals and personal care products such as toilet soaps, talcum powder, hand wash etc. The petitioner is duly registered under the provisions of the Maharashtra Value Added Tax Act, 2002 ('the MVAT Act' for short) and the Central Sales Tax Act, 1956 ('the CST Act' for short). The petitioner is also registered under the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 ('the Entry Tax Act' for short). The respondent Nos.2, 3, 4 and 5 are the officers exercising powers under the provisions of the MVAT Act, CS