CWP No.1179 of 1996. 17.6.2008. Present: Mr. M.M.Khanna, Sr. Advocate, with Mr. Goverdhan Sharma, Advocate, for the petitioner. Mr. R.K.Bawa, Advocate General with Mr. Ankush Dass Sood, Addl. AG for the respondents. We have been informed that the appeal has already been decided arising out of the assessment year which is the subject-matter of this Petition as well. Accordingly, we are of the considered opinion that the petition has become infructuous, however, the petitioner would be at liberty to challenge the vires at the appropriate time in appropriate matter. With these observations, the petition is disposed of so also the pending application(s), if any. (Jagdish Bhalla), C.J. June 17, 2008. (Rajiv Sharma), J. (ks)