Civil Writ Petition No.5453 of 2011 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.5453 of 2011 Date of decision: 28.3.2011 M/s Aggarwal Trading Company ...Appellant Versus State of Punjab and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Naresh Kaushik, Advocate for the petitioner. **** AJAY KUMAR MITTAL, J. The assessee has approached this Court under Article 226/227 of the Constitution of India seeking a writ of Certiorari for quashing the levy of cash security deposit and the Entry tax holding the same as void/illegal and unconstitutional and further a writ of mandamus directing the respondents to refund/release the amount of security deposit of Rs.149040/- (Annexure P-1) and Entry tax of Rs.16,200/-(Annexure P-2) to the petitioner and also to quash notification dated 21.11.2007 (Annexure P-4) imposing Entry tax @ 4% on sugar imported from outside the State except levy sugar under Punjab Tax on Entry of Goods into Local Area Act, 2000 as void/illegal and unconstitutional. Further prayer of the petitioner is for issuance of a writ of mandamus directing the respondents not to impose levy on Sugar (non-schedule commodity) under Punjab Value Added Tax, 2004 and Entry Tax under Punjab Tax on Entry of Civil Writ Petition No.5453 of 2011 -2- *** Goods into Local Area Act, 2000 and not to detain the sugar. Before approaching this Court, the petitioner has not given any notice of demand to the concerned authority for release of the payment and seeking the reliefs as claimed in the writ petition which is essential before filing of writ petition seeking mandamus. In view of the above, the writ petition is disposed of by observing that petitioner shall be at liberty to file a detailed representation seeking the reliefs claimed in the writ petition to the concerned authority. If petitioner submits such representation, the same shall be disposed of expeditiously by the said authority. ( Ajay Kumar Mittal) Judge March 28, 2011 (Adarsh Kumar Goel) Pka Judge