IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 2885 of 2008 DATE OF DECISION : 27.02.2008 Uniroyal Pharmaceuticals Limited, Panchkula .... PETITIONER Versus State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Anil K. Aggarwal, Advocate, for the petitioner. * * * SATISH KUMAR MITTAL , J. (Oral) The petitioner Company has filed this petition under Articles 226 & 227 of the Constitution of India for quashing of order dated 28.10.2002, Annexure P-1, whereby its Exemption Certificate under Rule 8 (vi) of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991 has been cancelled; and the Assessment Order dated 29.11.2007, Annexure P-2. The said order dated 28.10.2002 is being challenged by the petitioner Company now after about six years. We are not inclined to entertain this petition, as its suffers from delay and latches. However, as far CWP No. 2885 of 2008 -2- as the Assessment Order dated 29.11.2007 is concerned, the petitioner has alternative remedy of appeal. Dismissed. ( SATISH KUMAR MITTAL ) JUDGE February 27, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE