IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 2652 of 2009 Date of Decision: May 6, 2009 Haryana Cooperative Society Limited, Panipat …Petitioner Versus State of Haryana and others …Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Rakesh Gupta, Advocate, for Mr. Vikram Singh, Advocate, for the petitioner. Ms. Ritu Bahri, DAG, Haryana, for the respondents. 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. The instant petition is directed against order/notice dated nil (Annexure P-7) passed by the Excise and Taxation Officer, PGT, Panipat. According to the notice the petitioner has been called upon to make payment of outstanding amount towards Passenger/Goods Tax for the period from July 2007, October 2007 to January 2008 and March 2008 to January 2009, amounting to Rs. 3,20,000/-. In the written statement a preliminary objection has been raised that the petitioner Society could avail the remedy of appeal C.W.P. No. 2652 of 2009 against the impugned notice (P-7) as per the provisions of Section 15 of the Punjab Passengers and Goods Taxation Act, 1952 (for brevity, ‘the Act’) and then could also file revision under Section 16 of the Act. After hearing learned counsel for the parties we are of the view that the instant petition cannot be maintained on the face of availability of the statutory remedy of appeal and revision under the Act. Accordingly, the instant petition is dismissed and the petitioner is relegated to the remedy of filing of appeal. The authorised signatory/person of the petitioner Society may not be arrested during the interregnum period till the filing of the appeal alongwith an application for interim orders, which shall be filed within 30 days from today. (M.M. KUMAR) JUDGE (H.S. BHALLA) May 6, 2009 JUDGE Pkapoor 2