In the High Court of Punjab and Haryana, Chandigarh C.W.P. No. 596 of 2009 Date of Decision: January 19, 2009 M/s N.K. Industries …Petitioner Versus State of Punjab and others …Respondents CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA For the Petitioner: Mr. Sandeep Goyal, Advocate. For the Respondents: Ms. Sudeepti Sharma, DAG, Punjab. 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. This petition filed under Article 226 of the Constitution prays for issuance of direction to the respondents to release the goods belonging to the petitioner on furnishing surety bond as per the provisions of the Punjab Value Added Tax Act, 2005 (for brevity, ‘the Act’). The petitioner has also prayed for quashing of detention notice dated 6.1.2009 (P-6) issued by the Excise and Taxation Officer-cum-Detaining Officer-respondent No. 2, show cause notice dated 8.1.2009 (P-9) under Section 51(7)(c) of the Act, issued by the CWP No. 596 of 2009 Assistant Excise and Taxation Commissioner, Ludhiana-III- respondent No. 3 as well as subsequent proceedings thereto. At the hearing, learned counsel for the parties states that the goods stands released and the matter has been rendered infructuous. Ordered accordingly. However, the rights of the petitioner during the course of regular proceedings shall not be affected. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 19, 2009 JUDGE Pkapoor 2