IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.22117 of 2010 Date of decision: 13.12.2010 M/s General Cable Energy India Pvt. Ltd. -----Petitioner. Vs. State of Haryana & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. K.L. Goyal, Sr. Advocate with Mr. Sandeep Goyal, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of notice dated 15.11.2010 as well as summons dated 2.12.2010 issued by respondent No.4 Excise and Taxation Officer, Sonepat for recovery of arrears of dues against respondent No.5 M/s Plaza Cable Industries Limited. 2. Case of the petitioner is that demand of tax dues was pending against respondent No.5 as per notices dated 13.7.2009, Annexures P-5 to P-7, but instead of proceeding against it, respondent No.4 issued notice to the petitioner. Though the petitioner disputed its liability in its representation dated C.W.P. No.22117 of 2010 19.11.2010, Annexure P-9 and letter dated 1.12.2010, Annexure P-14/A, respondent No.4 did not take any decision on the said objection. Impugned summons Annexure P-16 have been issued for attendance of the petitioner indicating therein that recovery could be made by issuance of warrant of arrest and auction. 3. We have heard learned counsel for the petitioner. 4. Without expressing any opinion on merits, we direct respondent No.4 to take a decision on the objection of the petitioner about its liability in accordance with law within one month from the date of receipt of a copy of this order. It is made clear that till a decision is taken by respondent No.4, no coercive steps may be taken against the petitioner. 5. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE December 13, 2010 (AJAY KUMAR MITTAL) ashwani JUDGE 2