CWP No.11335 of 1999 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.11335 of 1991 Date of decision: 27.9.2010 Des Raj Bhatia -----Petitioner Vs. Marketing Committee, Jalandhar and another ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Vivek Sharma, Advocate for the petitioner. None for the respondents. Adarsh Kumar Goel,J. 1. This petition seeks quashing of order dated 20.3.1991 passed by the Assessing Officer under the provisions of the Punjab Agricultural Produce Markets (General) Rules, 1962 (for short, ‘the Rules’) whereby apart from creating demand, penalty was also imposed. The petitioner also prays for quashing of order dated 5.7.1991, Annexure P.2 passed by the appellate authority dismissing the appeal of the petitioner against order of assessment on the ground that he had not made the requisite pre-deposit. 2. Case of the petitioner is that though its business is lying closed, order of assessment was passed arbitrarily without due opportunity and appeal filed against the said order was dismissed for want of pre-deposit. 1 CWP No.11335 of 1999 3. The writ petition was admitted in the year 1992 and vide order dated 29.7.1991, while issuing notice for admission, impugned order was stayed which has remained in operation for the last almost 20 years. 4. None appears for the respondents. 5. In view of the fact that the matter has remained pending for 20 years we are of the view that the matter should be heard and decided on merits by the appellate authority without requirement of pre-deposit. We, accordingly, set aside the impugned order of the appellate authority and direct the appellate authority to decide the matter on merits. Pending hearing of appeal, demand raised against the petitioner be not enforced. 6. The petition is disposed of. (Adarsh Kumar Goel) Judge September 27, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2