M.M.Kumar, J.

1. The prayer made in this petition filed under Article 226 of the Constitution is for issuance of direction to the respondents to release the payment of Rs. 5,50,000 deposited by the petitioner at the time of filing appeal as a condition precedent before the Deputy Excise and Taxation Commissioner (Appeals), Punjab.

2. Brief facts of the case are that the petitioner-firm is engaged in the manufacture of yam. While framing assessment for the year 1992-93, the Assessing Authority created additional demand of Rs. 33,52,234 while rejecting R.D. sales made to two firms, namely, Shiv Shakti Yarn and Indian Woll Agency, vide order dated March 31, 2000.

3. As a pre-condition for entertainment of appeal against the order creating additional demand, the petitioner deposited a sum of Rs. 5,50,000 on September 6, 2005. Ultimately, the order of assessment was set aside by the VAT Tribunal and the matter was remitted back to the Assessing Authority to pass fresh order in accordance with law, vide order dated July 11, 2006. After the remand by the VAT Tribunal, the matter has not been decided by the Assessing Authority in spite of requests made by the petitioner. Thereafter