( 1 ) ORDER dated 26. 8. 1999 disposing of revision petitions under Section 47 of thedelhi Sales Tax Act, 1975 (in short, the Act ) and Section 9 (2) of the Central Salestax ACt, 1956 (in short, the Central Act ) forms subject matter of challenge in this with petition.

( 2 ) BACKGROUND in which the writ petition has come to be filed is as follows :petitioner has been assessed to extra demands of Rs. 2,34,93,150. 00 and Rs. 1,43,44,384. 00 under the Act and Central Act respectively. Appeals have been filedagainst he said orders of assessment. Simultaneously an application for stay hadbeen filed, The Additional Commissioner No. 1 directed payment of Rs. 20 lakh andrs. 5 lakh respectively. By the impugned revisional order, the commissioner reducedthe quantum to Rs. 15 lakhs and Rs. 3 lakhs respectively. An application for review ofthe order was turned down by the order dated 25. 1. 2000 However, time for depositasstipulated by the earlier order was extended.

( 3 ) THE grounds on which the demands have been raised under the Act and thecentral Act, are, as per orders of assessment, as follows :

( 4 ) ACCORDING to learned counsel for petitioner, requirement of pre-deposit