IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.3087 of 2010 Date of decision: 22.2.2010 M/s Shri Mahadev Cattle Feed Industries. -----Petitioner. Vs. The Punjab State Cooperative Supply and Marketing Federation Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Sandeep Goyal, Advocate for the petitioner. --- ORDER: 1. This petition seeks direction for refund of the amount of tax charged on damaged foodgrains under the provisions of the Punjab VAT Act, 2005. 2. Learned counsel for the petitioner says that in view of judgment, Annexure P-8, no tax is attracted and thus, recovery of tax from the petitioner is not justified. The petitioner has served Legal Notice, Annexure P-7, on which no decision was being taken. On similar facts, order dated 20.1.2010, Annexure P-9, was passed, directing decision on legal notice. 3. In view of above, without expressing any opinion on merits, we direct the respondents to take decision on the CWP No.3087 of 2010 Legal Notice of the petitioner, Annexure P-7, within three months from the date of receipt of a copy of this order. 4. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE February 22, 2010 ( ALOK SINGH ) ashwani JUDGE 2