IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. CWP No. 4125 of 2010. Decided on: December 3, 2010. Amba Shakti Ispat Ltd., Kala Amb …..Petitioner. Versus State of H.P. & ors. ….Respondents. Coram The Hon’ble Mr. Justice Kurian Joseph, Chief Justice The Hon’ble Mr. Justice V.K.Sharma, Judge. For the petitioners: Mr. A.K.Sachdeva, Advocate and A.K. Tyagi, Advocate. For the Respondents: Mr. Ankush Dass Sood, Addl. AG. ---------------------------------------------------------------------------------------------- Justice Kurian Joseph, C.J. (Oral) Annexure P-10, notice is issued by the 3rd respondent. The notice is purported to be issued under Section 61 of the H.P. VAT Act, 2005. The petitioner has submitted a detailed reply though the same is not annexed in this Writ Petition. One of the main contentions taken by the petitioner is that no action as per Annexure P-10 will lie. The petitioner has also taken various other contentions. There will be a direction to the 3rd respondent to look into all the contentions taken by the petitioner including the competence and pass a speaking order, adverting to the contentions taken by the petitioner. The order, as above, shall be passed within a period of one month from the date of receipt of copy of this judgment, after affording an opportunity of personal hearing to the petitioner. 2. The Writ Petition is disposed of, so also the pending application(s), if any. Copy Dasti. (Justice Kurian Joseph), Chief Justice. December 3, 2010. ( Justice V.K. Sharma ), (karan) Judge.