IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.18301 of 2009 Date of Order: 7.12.2009 M/s Mahalaxmi Sales Corporation ...Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Avneesh Jhingan, Advocate for the petitioner. Mr. P.K. Jain, Addl.A.G, Punjab for the respondents. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR,J According to the directions issued on 3.12.2009, vehicle belonging to the petitioner has been released by complying with the mandatory provisions of Section 51 of Punjab VAT Act, 2005, which requires the release of vehicle within maximum period of 14 days on furnishing of adequate security to the satisfaction of the competent authority. Accordingly, the petition has been rendered infructuous and the same is disposed of as such. ( M.M. KUMAR ) JUDGE December 07, 2009 ( JASWANT SINGH ) manoj JUDGE