C.W.P.No. 3258 of 1990 1 In the High Court for the states of Punjab and Haryana at Chandigarh C.W.P.No. 3258 of 1990 Date of Decision: 25.11.2010 M/S. Amar Jyoti Bhatta. Petitioner. Vs. State of Haryana and another Respondents. C.W.P.No. 9368 of 1990 Date of Decision: 25.11.2010 M/S. B.D.Bhatta. Petitioner. Vs. State of Haryana and another Respondents. Coram: Hon’ble Ms.Justice Ritu Bahri Present: Mr.Hitesh Pandit, Advocate, for the petitioner. Mr. S.S.Goripuria, Deputy Advocate General, Haryana. 1 To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? C.W.P.No. 3258 of 1990 2 Ritu Bahri, J. This order will dispose of Civil Writ Petition No. 3258 of 1990 and Civil Writ Petition No. 9368 of 1990. The petitioner has filed this writ petition under Articles 226/227 of the Constitution of India seeking a writ for quashing and setting aside Section 26 of the Haryana General Sales Tax Act and Rule 39A of the Haryana General Sales Tax Rules, 1975 prescribing lump-sum payment in lieu of sales tax. The petitioner is a partnership firm engaged in the manufacturing of bricks kiln situated at village Deeg, Tehsil Ballabgarh, District Faridabad. The vires of Section 26 of the Haryana General Sales Tax Act and Rule 39A of the Haryana General Sales Tax Rules, 1975 have been challenged. In the written statement filed by the respondents, reference has been made to a Division Bench judgment of this Court rendered in the Case of M/S. Super Brick Co. Vs. The Excise and Taxation Officer and another in (Civil Writ Petition No. 834 of 1989) and M/S. Jindal Brick Kiln owners, Ayalki Tehsil Fatehabad, District Hisar and another Vs. State of Haryana and another (Civil Writ Petition No. 1221 of C.W.P.No. 3258 of 1990 3 1989) which have been dismissed vide order dated 28.3.1989, a copy of which is attached as Annexure R-1 with t he written statement. A Division Bench of this Court in Balwant Rai Kaushal Vs. State of Haryana and another, 1992 Sales Tax Cases 480 had got an occasion to examine Rule 39- A of the Haryana General Sales Tax Rules wherein it was observed that lump-sum payment in lieu of sales tax can be made only if the brick-kiln owner exercise option to pay the tax. In the present case, the respondents in the written statement had mentioned that brick kiln owner had opted for payment of tax in lieu of sales tax. Learned counsel for the petitioner does not dispute the settled proposition of law. In view of the above, nothing survive in the writ petition and it is hereby dismissed. A photo copy of this order be placed on the file of connected case. 25.11.2010 ( RITU BAHRI) Anoop JUDGE C.W.P.No. 3258 of 1990 4