IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 13183 of 2008 DATE OF DECISION : 29.07.2008 M/s JMK Ispat P. Ltd. Kang Market, Mandi Gobindgarh .... PETITIONER Versus State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr. Avinash Jhingan, Advocate, for the petitioner. * * * SATISH KUMAR MITTAL , J. ( Oral ) The petitioner company has filed this writ petition for quashing of notice dated 21.7.2008, issued by respondent No.2 for imposing penalty under Section 51 (7) (c) of the Punab Value Added Tax Act, 2005, with a further prayer to direct respondent No.4 to verify the surety bond for getting the goods and vehicle released. In the facts and circumstances of the case and after hearing counsel for the petitioner, we are not inclined to entertain this petition against the show cause notice. However, as far as release of the goods is concerned, it will be open for the petitioner company to move the authorities for the release of the goods, after furnishing surety bond as per CWP No. 13183 of 2008 -2- the law and respondents No.3 and 4 will look into the said application and take a decision, within a period of four days, for release of the goods during the pendency of penalty proceedings. Disposed of in the aforesaid terms. ( SATISH KUMAR MITTAL ) JUDGE July 29, 2008 ( AUGUSTINE GEORGE MASIH ) ndj JUDGE