IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 5403-CAT of 2007 Date of Decision: July 1, 2008 Paramjit Singh …Petitioner Versus Secretary, Department of Excise and Taxation, Union Territory, Chandigarh and others …Respondents CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MRS. JUSTICE SABINA Present: Mr. Rajeshwar Singh, Advocate, for the petitioners. None for the respondents. M.M. KUMAR, J. For orders see C.W.P. No. 18755-CAT of 2006 (M.M. KUMAR) JUDGE (SABINA) July 1, 2008 JUDGE Pkapoor