CWP No.10886 of 1988 and #1# CWP No.5001 of 1988 IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.10886 of 1988 and CWP No.5001 of 1988 Date of Order: 4.12.2009 M/s Morinda Coop. Sugar Mills Limited ...Petitioner Versus The Assessing Authority, Ropar and another ....Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. M.R. Sharma, Advocate for the petitioner. Mr. Amol Rattan Singh, Addl.A.G, Punjab for the respondents. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR AND JASWANT SINGH, JJ Instant petition filed under Article 226 of the Constitution is for quashing of assessment order dated 26.4.1988 (Annexure P.1) passed by Assessing Authority, Ropar whereby additional demand of purchase tax levied under Section 4-B of the Punjab General Sales Tax Act, 1948 (for brevity “PGST Act”) on the sugarcane purchased from the growers or their family members was created. Parties are at ad-idem that the issue raised in this petition is covered by a Division Bench judgment of this Court rendered in STC No.1 of 1993 decided on 10.9.2007 titled as The Batala Cooperative Sugar Mills Ltd vs. State of Punjab and others decided on 10.9.2007, which in turn has placed reliance on a Full Bench judgment of this Court reported as Morinda Co-operative Sugar Mills Ltd v. Assessing Authority, (1995) 99 STC CWP No.10886 of 1988 and #2# CWP No.5001 of 1988 468. The aforesaid Full Bench had further placed reliance on the law laid down by Hon'ble the Supreme Court in M/s Jagatjit Sugar Mills v. State of Punjab (1995) 96 STC 344 (SC). In view of the agreed stand, we allow the present writ petition and quash the impugned order dated 26.4.1988 (Annexure P.1) with a direction to the Assessing Authority to decide the matter afresh in view of the settled law laid down by the Full Bench of this Court in the case of Morinda Co-operative Sugar Mills Limited (supra) based on the judgment of Hon'ble the Supreme Court in the case of M/s Jagatjit Sugar Mills's case (supra). It is expected that the matter would be decided expeditiously by determining the tax liability as per law, which was then applicable. A photo copy of this order be placed on the file of another connected case. ( M.M. KUMAR ) JUDGE December 04, 2009 ( JASWANT SINGH ) manoj JUDGE