Civil Writ Petition No.17479 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.17479 of 2010 Date of decision: 27.9.2010 M/s P.N.Prasher and sons ...Petitioner Versus State of Punjab and another ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Sandeep Goyal, Advocate for the petitioner. **** ADARSH KUMAR GOEL, J ( Oral) 1. This order will dispose of Civil Writ Petition Nos.17442 of 2010 and 17479 of 2010 as common questions are involved in both the petitions. 2. In Civil Writ Petition No.17479 of 2010, prayer is for direction to respondent no.2 to unlock the Tax Identification Number on the ground that it has been locked without any authority of law. Prayer has also been made for declaring Rule 51A of the Punjab VAT Rules, 2005 as ultravires the Constitution of India. 3. We find that there is nothing on record to show that petitioner put forward its response before the concerned authority or any higher authority in absence of which the petition is premature. 4. Learned counsel for the petitioner seeks permission to withdraw the writ petition to approach the concerned authority. Civil Writ Petition No.17479 of 2010 -2- 5. The petition is dismissed as withdrawn. If the petitioner makes a representation within one week from today, decision thereon may be taken by the concerned authority by a speaking order, within ten days thereafter. (Adarsh Kumar Goel) Judge September 27,2010 (Ajay Kumar Mittal) Pka Judge