IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. COCP No. 1707 of 2011. [O&M] Date of Decision: 21st November, 2011. Sunita Mittal Petitioner through Mr. D.D.Bansal, Advocate Versus Harjeet Kaur Brar Respondent through Mr. G.S.Cheema, Sr. DAG, Punjab. CORAM: HON'BLE MR. JUSTICE SURYA KANT. 1. Whether Reporters of local papers 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? SURYA KANT, J. [ORAL] The petitioner approached this Court in CWP No. 3731 of 2011 for the release of her property which was attached for the recovery of arrears of Sales Tax for the year 1975-76. The writ petition was disposed of with a direction to the third respondent in that writ petition – Excise and Taxation Commissioner, Ropar to take an appropriate decision in the matter within a period of one month. Non-compliance of those directions has led the petitioner to initiation of these proceedings. The Assistant Excise and Taxation Commissioner – the first respondent has filed the reply/affidavit along with a speaking order dated 03.11.2011 informing that the record pertaining to M/s Gokal Oil and General Mills, Kurali, District Ropar has been transferred to the office of the AETC, Mohali and as such she has got no jurisdiction in the matter. In these circumstances, when the first respondent is not the Competent Authority, I deem it appropriate to dispose of these contempt proceedings with a direction to the AETC, Mohali to comply with the directions dated 03.03.2011 within two months from the date a certified copy of this order is produced before him. If any assistance is required from the petitioner, she shall provide the same. Disposed of. Dasti. Rule discharged. November 21, 2011. ( SURYA KANT ) dinesh JUDGE