IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH S.T.C. No. 29 of 1991 DATE OF DECISION: March 19, 2009 Food Corporation of India …Petitioner Versus State of Punjab …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Kashmiri Lal Goyal, Advocate, for the petitioner. Mr. Piyush Kant Jain, Addl. AG, Punjab, for the respondent. 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 dealer-FCI has filed the instant petition under Section 22(2) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’) for issuance of direction to the Sales Tax Tribunal, Punjab, Chandigarh (for brevity, ‘the Tribunal’), to state the case and refer the questions of law emerging from order dated 27.3.1990 (P-5), passed by the Tribunal in Appeal No. 460 of 1984-85, in respect of the assessment year 1974-75. S.T.C. No. 29 of 1991 The dealer-FCI has earlier filed an application before the Tribunal under Section 22(1) of the Act for drawing a statement of the case and referring questions of law for adjudication of this Court, which has been dismissed by the Tribunal vide order dated 27.3.1990 (P-6). The dealer-FCI has sought to raise the following questions of law for determination by this Court: (a) Whether in the facts and circumstances of the case, tax could be levied on bardana in view of 66-STC-7?” (b) Whether in the facts and circumstances of the case, the levy of tax could be sustained and the same was not liable to be set aside on the ground that the same was levied under the order of rectification and not vide an original assessment order? By a separate detailed order of even date passed in G.S.T.R. No. 14 of 1990, the aforementioned questions of law stand answered. Accordingly, this case has been rendered infructuous as no question requiring adjudication would survive after having been answered in G.S.T.R. No. 14 of 1990. (M.M. KUMAR) JUDGE (H.S. BHALLA) March 19, 2009 JUDGE Pkapoor 2