IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.18127 of 2010 Date of decision: 6.10.2010 Jhajjar District Brick Kiln Owners Association ...Petitioner Versus State of Haryana and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Avneesh Jhingan, Advocate for the petitioner. **** ADARSH KUMAR GOEL, J ( Oral) 1. This petition seeks quashing of notification dated 8.6.2010 (Annexure P-3) to the extent it retrospectively enhances the lumpsum rate of tax under the provisions of the Haryana Value Added Tax Rules, 2003. 2. We have heard learned counsel for the petitioner. 3. Learned counsel for the petitioner points out that even though this Court vide judgment dated 14.9.2010 in Civil Writ Petition No.12821 of 2010 ( M/s Goel Brick Industries and others Vs. M/s Radha Swami Brick Co.) quashed the impugned notification to the extent of its retrospectivity, the same was not being given effect to. 4. Once the issue has been decided by this Court unless the judgment is set aside by higher Court, the same has to be given effect to. If the case of the petitioner is covered by the aforesaid judgment of this Court, it may approach the concerned authorities to seek implementation of judgment of this Court. 5. The petition is disposed of accordingly. (Adarsh Kumar Goel) Judge October 06,2010 (Ajay Kumar Mittal) Pka Judge