IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 15545 of 2009 Date of Decision: October 9, 2009 M/s Bhagat Industrial Corporation Limited …Petitioner Versus State of Punjab and others …Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: Mr. G.R. Sethi, Advocate, for the petitioner. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This order shall dispose of a bunch of 11 petitions, bearing CWP Nos. 15545 to 15555 of 2009, filed by the same assessee-petitioner in respect of assessment years 1989-90 to 1999- 2000. At the outset Mr. G.R. Sethi, learned counsel for the assessee-petitioner has limited his prayer for issuance of directions to the Assessing Authority-respondent No. 6 to pass assessment orders in pursuance of directions issued by the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar, on 20.6.2006 (P-6). The concluding portion of the order passed by the C.W.P. No. 15545 of 2009 Deputy Excise and Taxation Commissioner shows that the order of the Assessing Authority was upheld holding the same to be within jurisdiction and for the reason that it was duly transferred to the Assessing Authority by the competent authority. It was further held that the assessment was not barred by limitation. The argument of the assessee-petitioner seeking rebate under Rule 29(xii) of the Punjab General Sales Tax Rules, 1949 (for brevity, ‘the Rules’) on molasses used in the taxable goods i.e. Indian Made Foreign Liquor (IMFL) was not accepted on the ground that no taxable turnover of IMFL was left from where the claim of rebate could be allowed by the Assessing Authority under Rule 29(xii) of the Rules. However, in respect of taxing bottles sold with the country liquor, the case was remanded to the concerned Assessing Authority to decide it afresh by taking into account the Sales Tax Tribunal’s order rendered in the case of M/s Patiala Distillers and Manufacturers Limited, reported as (2002) 20 PHT 294. The aforesaid order passed by the Deputy Excise and Taxation Commissioner has been upheld by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, ‘the Tribunal’), in its order dated 16.7.2007, passed in Appeal Nos. 220 to 230 of 2006-07 (P-7). Accordingly, the appeals filed by the assessee-petitioner have been dismissed. Additionally, the Tribunal has directed the Assessing Authority to expedite the case after complying with the directions of the DETC(A) in the earlier remand order dated 20.6.2005 (P-2). However, the assessment orders have not been passed till date. Notice of motion. 2 C.W.P. No. 15545 of 2009 Ms. Sudeepti Sharma, DAG, Punjab, who is present in the Court, accepts notice on behalf of the respondents. Two copies of the each of the paper book have been served on her. With the consent of the parties, the matter is taken up for final disposal. After hearing learned counsel for the parties, we are of the considered view that the matter has been unnecessarily kept pending by the Assessing Authority for a long period of over two years. Therefore, it is necessary to direct the Assessing Authority to pass assessment orders in accordance with the directions of DETC and the Tribunal at the earliest but not later than 31.12.2009. The Writ petitions are disposed of in the above terms. We make it clear that all the other issues raised by the learned counsel for the assessee-petitioner shall remain open and this order shall not be construed to have expressed any opinion on any other aspect of the matter. (M.M. KUMAR) JUDGE (JASWANT SINGH) October 9, 2009 JUDGE Pkapoor 3