Civil Writ Petition No. 16048 of 2008 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 16048 of 2008 Date of Decision: 10.9.2008 The Market Committee, Sunam …Petitioner Versus M/s M.R.Rice Mills and Another …Respondents CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Ms. Gagan Geet Kaur, Advocate for the petitioner. Hemant Gupta, J. The present writ petition is preferred against the order dated 18.12.2006 passed by the Financial Commissioner Development and Principal Secretary to Government of Punjab, whereby the order passed by the Assessing Authority and order passed in appeal was set aside and the matter was remitted back to the Assessing Authority for fresh decision, in accordance with law. Learned Financial Commissioner has examined the arguments raised by the assessee that the market fee has been paid in the State of Uttar Pardesh and, therefore, no market fee is leviable in the State of Punjab. It was held by the Financial Commissioner that the said aspect has not been examined by the Assessing Authority. In view of the fact that the matter has been remitted back by Civil Writ Petition No. 16048 of 2008 2 the Financial Commissioner, to the Assessing Authority, to examine the questions of fact, we do not find any illegality in the order passed by the Financial Commissioner, which may warrant interference by this Court in exercise of its writ jurisdiction. Hence, the present writ petition is dismissed. (Hemant Gupta) Judge (Kanwaljit Singh Ahluwalia) Judge September 10, 2008 “DK”