CWP No.14478 of 2009 #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.14478 of 2009 Date of Order: 9.11.2009 M/s Shri Shankar Rice and General Mills ...Petitioner Versus Union Territory Chandigarh and another ....Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Animesh Sharma, Advocate for the petitioner. Mr. Rajesh Garg, Advocate for the respondents. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR,J Petitioner has approached this Court with a prayer for issuance of directions to the respondents to decide its application for grant of registration certificate under the Punjab General Sales Tax Act, 1948 (for brevity “1948 Act”) and Central Sales Tax Act, 1956, which is stated to be pending with the Excise and Taxation Officer, Ward-III, Union Territory, Chandigarh-respondent No.2. It has remained undisputed that the application filed by the petitioner was initially dismissed on 9.8.2005 (Annexure P.2) and on an appeal filed under Section 20 of 1948 Act, the Deputy Excise and Taxation Commissioner (Appeals), Chandigarh vide its order dated 7.9.2005 (Annexure P.3) set aside the order dated 9.8.2005 CWP No.14478 of 2009 #2# (Annexure P.2) and remanded the matter back to the Excise and Taxation Officer, UT, Chandigarh. The limited prayer made is that after the remand on 7.9.2005, the Excise and Taxation Officer, UT, Chandigarh has not decided the application. After hearing learned counsel for the parties, we are of the view that the Excise and Taxation Officer should have decided the application in accordance with law by passing a reasoned order. Accordingly, a direction is issued to respondent No.2 to decide the application of the petitioner by passing a speaking and reasoned order within a period of four weeks from the date of receipt of a certified copy of this order. Petition stands disposed of. ( M.M. KUMAR ) JUDGE November 09, 2009 ( JASWANT SINGH ) manoj JUDGE