Civil Writ Petition No.19142 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.19142 of 2008 Date of decision: 26.10.2010 Bajaj Consumer Care Ltd. ...Petitioner Versus The State of Punjab and another ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. K.L.Goel, Senior Advocate with Mr. Sandeep Goel, Advocate for the petitioner **** ADARSH KUMAR GOEL, J ( Oral) This petition seeks quashing of order dated 3.8.2009- Annexure P-5 passed under Central Sales Tax Act, 1956 by respondent no.2. Case of the petitioner is that under the order of assessment demand of more than Rs.8 crores has been raised only on account of late submission of F forms. It was submitted that the F forms show that there was no sale of goods but only transfer of goods to a branch of the petitioner in which event no tax was attracted. We have heard learned counsel for the petitioner. The order of assessment records that even though 102 'F' forms were produced by the petitioner, the same were not taken Civil Writ Petition No.19142 of 2010 -2- **** into account on the ground that the same were produced at late stage. According to the petitioner, rejection of forms was against law laid down by this Court in R.S.Cotton Mills, opp. Markfed Plant Vs. State of Punjab and another (2008) 32 PHT 651 (P&H). We need not go into the merits of the case as alternative remedy is available to the petitioner. Only difficulty expressed in availing the said remedy is requirement of pre-deposit and apprehension that appeal may have become barred by limitation. Having regard to facts and circumstances noted above particularly production of F forms as noticed in the impugned order itself, we direct that if the petitioner prefers an appeal within fifteen days from today, the same may be decided on merits without insisting on requirement of pre-deposit. Accordingly, the petition is disposed of. (Adarsh Kumar Goel) Judge October 26,2010 (Ajay Kumar Mittal) Pka Judge Civil Writ Petition No.19142 of 2010 -3- ****