IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 13478 of 2007 Date of Decision: November 12, 2007 M/s Vikas Alloys and Metals ...Petitioner Versus State of Punjab and others …Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present: Ms. Urvashi Dhugga, Advocate, for the petitioner. Mr. Amol Rattan Singh, Addl. AG, Punjab, for the respondents. JUDGMENT M.M. KUMAR, J. Learned State counsel has placed on record a copy of the order dated 6.9.2007, passed by the Assistant Excise and Taxation Commissioner, Mobile Wing, Punjab, Chandigarh, showing that there was no attempt on the part of the petitioner to evade tax and no case was made out under Section 51(7)(b) of the Punjab VAT Act, 2005. The above mentioned order is taken on record as Mark ‘A’. In view of the above, nothing remains to be adjudicated in the present proceedings. The writ petition is rendered infructuous and the same is disposed of accordingly. (M.M. KUMAR) JUDGE C.W.P. No. 13478 of 2007 (AJAY KUMAR MITTAL) November 12, 2007 JUDGE Pkapoor 2