IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 10860 of 2007 DATE OF DECISION : 10.07.2008 Deputy Excise & Taxation Commissioner (ST), Sirsa .... PETITIONER Versus M/s Din Dayal Purushotam Lal, Sirsa and another ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Sanjeev Kaushik, Addl. A.G., Haryana, for the petitioner. Mr. Avneesh Jhingan, Advocate, for respondent No.1. * * * SATISH KUMAR MITTAL , J. ( Oral ) The State of Haryana has filed this writ petition challenging the order dated 21.6.2004, passed by the Haryana Tax Tribunal in STA No. 165 of 2000-01, in case of the assessee-respondent No.1, without availing the alternative remedy of reference, provided under Section 42 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as `the Act'). The sole grievance of the petitioner is that while passing the impugned order, Section 15-A of the Act has not been considered. However, keeping in view of the fact that this point can be raised before the Tribunal in the reference application, counsel for the petitioner-State states that the CWP No. 10860 of 2007 -2- petitioner-State may be permitted to withdraw this writ petition with liberty to avail the alternative remedy. Dismissed as withdrawn with the aforesaid liberty. However, in case the petitioner-State files the reference application before the Tribunal, the point of limitation will not be raised by the assessee and the reference will be considered and decided on merits. ( SATISH KUMAR MITTAL ) JUDGE July 10, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE