IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.8160 of 1992 Date of decision: 4.3.2010 M/s Semiconductors Complex Ltd. -----Petitioner. Vs. The State of Punjab & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Dr. Balram Gupta, Sr. Advocate with Mr. Sameer Sachdeva, Advocate for the petitioner. Mr. Jaswinder Singh, DAG, Punjab. --- ORDER: 1. This petition seeks direction against charging of octroi duty and for refund of such duty collected illegally. 2. Case of the petitioner is that in the year 1983, it set up its factory for manufacture of circuits and under the industrial policy of the State, it availed of the concession in the matter of octroi duty. Thereafter, the factory was burnt and was set up again and under the Industrial Policy of 1991, it was entitled to 50% exemption in the matter of octroi duty. Even though the Government gave instructions to that effect, the Notified Area CWP No.8160 of 1992 Committee did not extend the said concession to the petitioner. The petitioner, accordingly, paid the octroi duty which was not being refunded. The stand of the Notified Area Committee is that the Industrial department could not have given any concession and the Notified Area Committee was not bound by the industrial policy. There is, thus, conflict in the stand of the Notified Area Committee and the stand on behalf of the State. 3. In this view of the matter, we direct the Secretary, Local Bodies, Punjab to look into the matter and take a decision within three months from the date of receipt of a copy of this order after considering the viewpoint of rival parties. 4. The petitioner may appear before the said authority for further proceedings on 26.4.2010. (ADARSH KUMAR GOEL) JUDGE March 04, 2010 ( ALOK SINGH ) ashwani JUDGE 2