IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 1463 of 2008 DATE OF DECISION : 31.01.2008 M/s Chandigarh Chakki Owners Association (Regd.), Chandigarh. .... PETITIONER Versus Chandigarh Adminisatration, U.T. Chandigarh and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Ranjan Lohan, Advocate, for the petitioner. SATISH KUMAR MITTAL, J. ( Oral ) This Court has already dismissed the similar writ petition (CWP No. 17688 of 2006) vide order dated 7.9.2006. Though that matter was pertaining to the State of Punjab and this writ relates to Union Territory, Chandigarh, but the provisions of the Punjab Value Added Tax Act, 2005 and the points raised in both the petitions are exactly the same, because the Chandigarh Administration had earlier adopted the Punjab General Sales Act, 1948 and now the aforesaid Punjab Value Added Tax Act, 2005. Merely because the SLP against the order passed in CWP No. 17688 of 2006 is pending, we are not inclined to take a different view. Dismissed. ( SATISH KUMAR MITTAL ) JUDGE January 31, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE