Surjit Kumar And Others vs State Of Punjab And Others on 5 November, 2008

        IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                              CHANDIGARH.

                                                C.W.P. No.18939 of 2008
                                               Date of decision: 5.11.2008
Surjit Kumar and others.
                                                             -----Petitioners
                                     Vs.
State of Punjab and others.
                                                          -----Respondents
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
        HON'BLE MR JUSTICE L.N. MITTAL

Present:-    Mr. Deepak Arora-I, Advocate
             for the petitioners.
                   -----
ORDER:

This petition has been filed for a direction to release the

truck of the petitioner which had been intercepted at the ICC Barrier on

13.10.2008 under Section 51 of the Punjab Value Added Tax Act, 2005

(for short, “the Act”).

Learned counsel for the petitioner says that after filing of the

writ petition, an order has been passed by the revenue authorities

under Section 51(7) of the Act imposing penalty and a demand of

Rs.92,820/- has been raised. It is also not disputed that the said order

is appealable under Section 62(5) of the Act.

In view of above, since the petitioner has alternative remedy

of appeal, this petition is disposed of, relegating the petitioner to

alternative remedy.

                                             ( ADARSH KUMAR GOEL )
                                                    JUDGE


November 05, 2008                                   ( L. N. MITTAL )
ashwani                                                 JUDGE