IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 9580 of 2009 Date of Decision: 1.9.2010 Horizon Building Solution Pvt. Ltd. ....Petitioner. Versus State of Punjab and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Aman Bansal, Advocate for the petitioner. Mr. Piyush Kant Jain, Additional Advocate General, Punjab. ADARSH KUMAR GOEL, J. 1. This petition seeks direction to the respondents to release bank guarantee furnished by the petitioner for release of goods on the ground that the proceedings initiated under the provisions of the Punjab Value Added Tax Act, 2005 (in short “the Act”) are incompetent. 2. Case of the petitioner is that it imported goods from Pakistan on which no tax was attracted. The department initiated proceedings alleging attempt to evade tax. The said proceedings were invalid as no notification had been issued appointing officers to exercise powers under Section 51 of the Act. The notification was issued to exercise power under the corresponding provisions of the Ordinance which stands repealed. 3. Stand of the State is that notification under the Ordinance CWP No. 9580 of 2009 -2- appointing officers to exercise statutory powers continues even after the repeal of the Ordinance as such notification is deemed to have been issued under the re-enacted provisions. 4. It is not disputed that this aspect of the matter has been gone into by this Court in a recent order dated 16.8.2010 passed in CWP No. 15652 of 2009 (M/s Idasa India Ltd. v. State of Punjab and others) and decided in favour of the State. 5. In view of the above, the petition is dismissed. (ADARSH KUMAR GOEL) JUDGE September 1, 2010 (AJAY KUMAR MITTAL) gbs JUDGE