V.K.Bali, J.

1. Whether a defaulter of sales tax for non-payment of the same can be detained in the civil prison repeatedly or that after he has been so detained for a period of 40 days, the Government cannot once again detain him with a view of recover the amount due from him, is the question that has been posed by Ronak Ram through present petition filed by him under Article 226 of the Constitution of India.

2. Petitioner was sole proprietor of M/s Deep Chand Lal Chand, Anaj Mandi, Jind and partner in M/s Jain Brothers, Jind. Both the firms were registered with the Sales Tax Department. There were numerous proceedings against M/s Deep Chand Lal Chand and Jain Brothers under the Haryana General Sales Tax Act, 1973 . (herein-after referred to as the Act). It is pleaded that they all were decided ex-parte and the demands were created without any service on him. However, when he came to know about the same, he filed appeals against some of the orders which are stated to be still pending. Since the demands created through ex-parte orders aforesaid were of huge amount, he could not meet the same and also could not seek his remedy in various appeals filed by him as he was financ