G.S.Singhvi, J.

1. This is a petition for quashing of the order (annexure P6) dated August 10, 1999 and annexure P7 dated May 25, 2000 passed by the Joint Excise and Taxation Commissioner (Appeals), Ambala (respondent No. 3), and Sales Tax Tribunal-II, Haryana (for short, "the Tribunal"), respectively, declining the prayer made by the petitioner for grant of exemption from payment of tax, which constitutes a condition precedent to the entertaining of an appeal filed under Section 39(1) of the Haryana General Sales Tax Act, 1973 (for short, "the 1973 Act").

2. The petitioner is registered as a dealer under the 1973 Act. It filed four quarterly returns for the assessment year 1994-95. The Excise & Taxation Officer-cum-Assessing Authority, Yamuna Nagar, (respondent No. 4) did not accept the return and issued notice in form ST-25 under Section 28 of the 1973 Act for finalisation of the assessment. Shri Rakesh Mehta, Advocate, and Shri Harpal Singh, Office Superintendent, appeared on behalf of the petitioner and produced the records. After hearing them, respondent No. 4 passed the order dated May 21, 1998 (annexure P1) for levy of tax, penalty and interest amounting to Rs. 1,41,