IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 15145 of 2008 Date of decision: April 17, 2009 M/s Khara Soap Factory Doraha Road, Opposite Grain Market, Payal, District Ludhiana ..... PETITIONER VERSUS State of Punjab and another ..... RESPONDENTS CORAM: HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr. N.K.Jain, Advocate, for the petitioner. Mr. Piyush Kant Jain, Additional Advocate General, Punjab, for the respondents. *** 1. Whether Reporters of Local Newspapers 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 petitioner has approached this Court with a prayer for issuance of directions to the respondents to issue fresh certificate of eligibility for the grant of incentive of sale tax exemption in continuation of the earlier exemption certificate issued by the department of industries on 01.12.2004 (Annexure P-5). A further prayer for quashing the order dated 03.08.2007 (Annexure P-6) passed by the Director of Industries and Commerce-respondent No. 3 has also been made. CWP No. 15145 of 2008 -2- In the written statement, a preliminary submission has been made that against the order of Director of Industries and Commerce- respondent No. 3, an appeal was filed before the Principal Secretary, Industries and Commerce, which has been rejected vide order dated 08.12.2008. The aforesaid order has not been challenged in the present writ petition. In view of the above, we dismiss the writ petition with liberty to the petitioner to file a fresh one on the same cause of action by challenging the order dated 08.12.2008 (Annexure R-1) by taking all the pleas raised in this petition or any other ground. ( M.M.KUMAR ) JUDGE (AUGUSTINE GEORGE MASIH ) JUDGE April 17, 2009 pj