CWP No. 3404 of 1991 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 3404 of 1991 Date of Decision: 5.8.2011 M/s Mangal Chand Lachhi Ram ....Petitioner. Versus State of Haryana and another ...Respondents. and other connected petitions being CWP Nos. 2291and 7186 of 1992 CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Avneesh Jhingan, Advocate for the petitioner. ADARSH KUMAR GOEL, ACJ. 1. This order will dispose of CWP Nos. 3404 of 1991, 2291 and 7186 of 1992 as it is stated by learned counsel for the petitioner that all the petitions involve common question. 2. In CWP No. 3404 of 1991, challenge is to the order of assessment levying tax on Barley exported out of India, apart from challenging the statutory provisions. 3. Learned counsel for the petitioner fairly states that identical writ petition, being CWP No. 9424 of 1987 came up for hearing on 27.1.2010, and was disposed of relegating the petitioner to the remedy of appeal. He seeks identical order. 4. Accordingly, these petitions are disposed of by relegating the CWP No. 3404 of 1991 -2- petitioners to the remedy of appeal. It is, however, made clear that if the appeals are filed within one month from today, the same may not be dismissed on the ground of delay. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE August 5, 2011 (AJAY KUMAR MITTAL) gbs JUDGE