IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.2864 of 2010 Date of decision: 18.2.2010 M/s Chatha Foods Pvt. Ltd. -----Petitioner. Vs. State of Punjab and another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. M.R. Sharma, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of order of assessment under the provisions of the Punjab General Sales Tax Act, 1948 on the ground that assessment was barred by limitation. According to the impugned order of assessment, Annexure P-1, the assessment has been made within the extended period, as per statutory provisions. 3. Learned counsel for the petitioner submits that order of extension was served on the petitioner after 10 months and in such circumstances, it should be presumed that no order of extension was passed. It has been further submitted that the CWP No.2864 of 2010 petitioner was exempted from tax and was not liable to be assessed. 4. We are of the view that the petitioner has alternative remedy of filing statutory appeal, where the contentions now put forward can be considered in accordance with law. 5. There is, thus, no ground to entertain this petition at this stage. Dismissed. (ADARSH KUMAR GOEL) JUDGE February 18, 2010 ( ALOK SINGH ) ashwani JUDGE 2