IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 9028 of 2009 Date of Decision: July 1, 2009 M/s Narinder Agros …Petitioner Versus State of Punjab and another …Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sunil Chadha, Advocate, for the petitioner. 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 quashing assessment order under Section 29(2) of the Punjab Value Added Tax Act, 2005 (for brevity, ‘the Act’), dated 8.4.2009 (P-1) as well as notice dated 6.4.2009 (P-2). It is not disputed that the remedy of appeal under Section 62 of the Act is available to the petitioner. Accordingly, the instant petition is dismissed relegating the petitioner to the remedy of appeal. If the appeal is beyond the period of limitation then an application for condonation of delay alongwith the appeal be filed, which shall be considered sympathetically. (M.M. KUMAR) JUDGE (JASWANT SINGH) July 1, 2009 JUDGE Pkapoor 2