G.S.Singhvi, J.

1. This is a petition for quashing order dated December 8, 1999 (annexure P.1) passed by the Joint Excise and Taxation Commissioner (Appeals), Rohtak (respondent No. 3) and orders dated September 12, 2001 (annexure P.3) and September 13, 2002 (annexure P.5) passed by the Sales Tax Tribunal, Haryana Act, 1973.

2. The petitioner is registered as a dealer under the Haryana General Sales Tax Act, 1973 (for short, "the Act"). By an order dated March 30, 1999, the Excise and Taxation Officer-cum-Assessing Authority, Gurgaon (E), created a demand of Rs. 8,55,063 against the petitioner for the period from August 15, 1995 to March 31, 1996. The petitioner challenged the demand by filing an appeal under Section 39 of the Act. It also applied for waiver of requirement of depositing the disputed amount as a condition precedent to the entertaining of appeal. Vide order dated December 8, 1999, respondent No. 3 directed the petitioner to pay the amount of additional demand in six monthly instalments starting from October, 1999 and furnish surety bonds for the balance amount to the satisfaction of the Assessing Authority. The petitioner did not deposit the amount in terms o