Concurring and Dissenting Opinion by
Judge Crumlish, Jr. :I dissent from the majority where it sustains the demurrer of the Commonwealth, Department of Revenue, based on sovereign immunity for those reasons stated in my Concurring and Dissenting Opinion filed in Brungard v. Hartman, 46 Pa. Commonwealth Ct. 10, 405 A.2d 1089 (1979). I concur in all other respects.