`IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.22419 of 2010 Date of decision: 16.12.2010 M/s Karan Rice & General Mills. -----Petitioner. Vs. State of Haryana and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Sanjiv Gupta, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order dated 5.10.2006 (Annexure P-3) passed by the Director of Industries under the provisions of the Haryana General Sales Tax Rules, 1975 (for short, “the Rules”) and order of the Haryana Tax Tribunal dated 5.2.2010 (Annexure P-5), rejecting the revision petition against the said order as not maintainable. 2. We have heard learned counsel for the petitioner. 3. The Tribunal in the impugned order held that under Rule 28A(5)(f) of the Rules, appeal could be filed before Higher Level Screening Committee and if order was passed by the Higher Level Screening Committee, before the Secretary, Industries. Since in the present case, the original order was C.W.P. No.22419 of 2010 passed by the Higher Level Screening Committee, revision before the Tribunal was not competent and remedy of the petitioner was to file an appeal before the Secretary, Industries. 4. Learned counsel for the petitioner has not been able to show any error in the view taken that under the relevant rules, the remedy of appeal is available before the Secretary, Industries, as appellate authority. 5. This being the position, no ground for interference is made out. 6. The petition is dismissed. (ADARSH KUMAR GOEL) JUDGE December 16, 2010 (AJAY KUMAR MITTAL) ashwani JUDGE 2