IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P.No.5469 of 2009 Date of Decision:- 02.04.2009 Punjab Wool Combers Ltd. ....Petitioner(s) vs. State of Punjab and others ....Respondent(s) *** CORAM:- HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH *** 1) Whether Reporters of the 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? *** Present:- Mr.Vishal Gupta, Advocate for the petitioner. *** M.M.KUMAR, J. The petitioner has approached this Court against the assessment order dated 6.1.2009 (Annexure P-17) passed by the Assessing Authority-cum-ETO, Ludhiana-I. On the basis of the said order, the issue raised by the petitioner is that the assessment in respect of assessment year 1991-92 is time barred. However, the question of limitation is a mixed question of law and facts. The question as to whether the proceedings can be initiated within the period prescribed by Section 11 of the Punjab General Sales Tax Act, 1948 or not, have to be determined by the authorities under the Act. The petitioner has a remedy of appeal and has a further remedy of approaching the Tribunal. C.W.P.No.5469 of 2009 -2- Accordingly, the writ petition is dismissed with liberty to the petitioner to approach the Appellate Authority. ( M.M.KUMAR ) JUDGE April 02, 2009 ( AUGUSTINE GEORGE MASIH ) poonam JUDGE