IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.18939 of 2008 Date of decision: 5.11.2008 Surjit Kumar and others. -----Petitioners Vs. State of Punjab and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. Deepak Arora-I, Advocate for the petitioners. ----- ORDER: This petition has been filed for a direction to release the truck of the petitioner which had been intercepted at the ICC Barrier on 13.10.2008 under Section 51 of the Punjab Value Added Tax Act, 2005 (for short, “the Act”). Learned counsel for the petitioner says that after filing of the writ petition, an order has been passed by the revenue authorities under Section 51(7) of the Act imposing penalty and a demand of Rs.92,820/- has been raised. It is also not disputed that the said order is appealable under Section 62(5) of the Act. In view of above, since the petitioner has alternative remedy of appeal, this petition is disposed of, relegating the petitioner to alternative remedy. ( ADARSH KUMAR GOEL ) JUDGE November 05, 2008 ( L. N. MITTAL ) ashwani JUDGE