In the High Court of Punjab and Haryana, Chandigarh
C.W.P. No. 596 of 2009
Date of Decision: January 19, 2009
M/s N.K. Industries
...Petitioner
Versus
State of Punjab and others
...Respondents
CORAM: HON'BLE MR. JUSTICE M.M. KUMAR
HON'BLE MR. JUSTICE H.S. BHALLA
For the Petitioner: Mr. Sandeep Goyal, Advocate.
For the Respondents: Ms. Sudeepti Sharma, DAG, Punjab.
1. Whether Reporters of local papers may be
allowed to see the judgment?
2. To be referred to the Reporters or not?
3. Whether the judgment should be reported in
the Digest?
M.M. KUMAR, J.
This petition filed under Article 226 of the Constitution
prays for issuance of direction to the respondents to release the goods
belonging to the petitioner on furnishing surety bond as per the
provisions of the Punjab Value Added Tax Act, 2005 (for brevity,
‘the Act’). The petitioner has also prayed for quashing of detention
notice dated 6.1.2009 (P-6) issued by the Excise and Taxation
Officer-cum-Detaining Officer-respondent No. 2, show cause notice
dated 8.1.2009 (P-9) under Section 51(7)(c) of the Act, issued by the
CWP No. 596 of 2009 2
Assistant Excise and Taxation Commissioner, Ludhiana-III-
respondent No. 3 as well as subsequent proceedings thereto.
At the hearing, learned counsel for the parties states that
the goods stands released and the matter has been rendered
infructuous.
Ordered accordingly. However, the rights of the
petitioner during the course of regular proceedings shall not be
affected.
(M.M. KUMAR)
JUDGE
(H.S. BHALLA)
January 19, 2009 JUDGE
Pkapoor