IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 7837 of 2009 (O&M) Date of decision: May 21, 2009 M/s Punjab Agri Products ..... PETITIONER VERSUS The State of Punjab and another ..... RESPONDENTS CORAM: HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr.,K.L.Goyal Advocate, for the petitioner. *** 1. Whether Reporters of Local Newspapers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the digest? M.M.KUMAR, J. Notice of motion. Mr. Piyush Kant Jain, Additional Advocate General, Punjab, who is present in the Court, accepts notice on behalf of the respondents. Three copies of the paper-book shall be handed over to him. Learned counsel for the petitioner has drawn our attention to order dated 19.11.2008 (Annexure P-19), wherein the petitioner is found to have filed a similar petition in respect of the assessment years 2005-06 and 2006-07. The Division Bench after hearing has opined that the question of Constitutional validity of Section 20 of the Punjab Value Added CWP No. 7837 of 2009 (O&M) -2- Tax Act, 2005, did not arise as the question is only with regard to its application. On the basis of the aforesaid view, the Division Bench, without expressing any opinion, had relegated the petitioner in respect of the aforesaid assessment years to the alternative remedy of filing appeal subject to the condition of paying Rs. 10 lacs as a condition for hearing of appeal. The present petition is in respect of assessment years 2007-08 and the demand raised is over Rs. 6 crore. We have heard the learned counsel for the parties and are of the view that the opinion expressed by the Division Bench of this Court in its order dated 19.11.2008 deserves to be followed as the instant petition has been filed by the same petitioner albeit in respect of a subsequent assessment year 2007-08. Accordingly, we direct that the petitioner may avail alternative remedy of filing appeal subject to the condition of paying Rs. 10 lacs as a condition for hearing of appeal in respect of the assessment year 2007-08. We wish to make it clear that any observation made in this order shall not be construed as an expression of opinion on merits of the case. Writ petition stands disposed of. In view of the disposal of writ petition, the Civil Miscellaneous applications are disposed of. ( M.M.KUMAR ) JUDGE (AUGUSTINE GEORGE MASIH ) JUDGE May 21, 2009