IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 2532 of 2005 Date of Decision: July 3, 2009 Ballarpur Industries Limited …Petitioner Versus State of Punjab and others …Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: Mr. Kashmiri Lal Goyal, Senior Advocate, with Mr. Sandeep Goyal, Advocate, for the petitioner. Ms. Sudeepti Sharma, DAG, Punjab, for the respondents. 1. Whether Reporters of 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? M.M. KUMAR, J. The petitioner has approached this Court with a prayer for quashing assessment order dated 29.12.2004 (P-42) passed by the Assessing Authority, Khanna, in respect of assessment year 1994-95. The petitioner has disputed the factum of issuance of notice served for appearance on 23.7.1995, under Section 11(2) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’). CWP No. 2532 of 2005 According to the learned counsel the notice is a fabricated document. The aforesaid fact is a disputed question of fact. Moreover, remedy of appeal has been provided under Section 20(1) of the Act against the assessment order. Accordingly, we are of the view that the aforesaid question of fact could more appropriately be determined by the Appellate Authority, especially when appeal is provided and the remedy of appeal against the assessment order has not been availed by the petitioner. In view of above, the petitioner is relegated to the remedy of appeal. The petitioner may file an application for condonation of delay in filing the appeal by citing the reason of pendency of this petition. If such an application is filed then the same shall be considered sympathetically by the Appellate Authority. The writ petition stands disposed of in the above terms. (M.M. KUMAR) JUDGE (JASWANT SINGH) July 3, 2009 JUDGE Pkapoor 2