V.Ramaswami, J.

1. This is a petition under Article 226 of the Constitution of India praying for quashing of the order of the Sales Tax Tribunal, Punjab, in Appeal No. 138 of 1985-86, directing the petitioner to deposit Rs. 29,65,651 as a condition precedent for hearing of the appeal on merits.

2. The petitioner is a statutory Corporation incorporated under the Food Corporation Act, 1964. They are engaged in the business of trading in foodgrains and other food-stuffs. They are also registered dealers both under the Punjab General Sales Tax Act as also the Central Sales Tax Act. For the assessment year 1971-72, they are assessed on gross turnover of Rs. 7,57,59,684.80 and taxable turnover of Rs. 1,50,145.62 and the tax payable was determined at Rs. 97,81,032.58. As against this assessment order they preferred an appeal under Section 20 of the Punjab General Sales Tax Act. Along with the appeal they filed an application under Section 20(5) of the said Act for exempting them or waiving the payment of tax to the extent of Rs. 29,65,551, the rest of it having been paid by them earlier. The petition was filed mainly on the ground that the turnover relating to this disputed tax wa