S.S.Sodhi, J.

1. The matter here concerns proceedings under the law relating to sales tax and pertains to the assessment year 1972-73.

2. The Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Punjab Act), was repealed by the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the Haryana Act). There was a provision for appeal under the Punjab Act which has been retained in the Haryana Act but such appeal can now be entertained only on payment of admitted or assessed tax in terms of Section 39(5) thereof which reads as under :

No appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied that the amount of tax assessed on, and the penalty and interest, if any, recoverable from the person has been paid : Provided that the said authority, if satisfied that the dealer is unable to pay the whole of the amount of tax assessed or the penalty imposed or the interest due, he may, if the amount of tax or interest admitted by the appellant to be due has been paid, for reasons to be recorded in writing, entertain the appeal subject to the furnishing" of a bank guarant