CWP No. 7596 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 7596 of 2009 Date of decision 15 .7.2009 M/s Ganesh Agro Mills ... Petitioner Versus The State of Punjab and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr.K.L.Goyal, Sr. Advocate with Mr. Sandeep Goyal ,Advocate for the petitioner 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. This order shall dispose of bunch of petitions* as the issue raised in all these petitions is common. Facts are being taken from CWP No. 7596 of 2009. Through the instant petition filed under Article 226 of the Constitution the petitioner has prayed for declaring Section 25 of the Punjab Infrastructure (Development and Regulation) Act, 2002 (for brevity 'the Act') as void and unconstitutional. Further prayer made is for quashing notice dated 10.8.2008 whereby the petitioner has been asked to pay the Infrastructure Development Cess. Brief facts of the case may first be noticed. The petitioner is engaged in the business of purchase of paddy and rice and is registered under the provisions of Punjab Value Added Tax Act,2005 (for brevity 'the VAT Act') as well as under the Central Sales Tax Act,1956. On 9.7.2002 the CWP No. 7596 of 2009 2 respondent- State published a new legislation titled as Punjab Infrastructure (Development and Regulation)Act,2002 (P.1). Under Section 25 of the Act, the respondent -State has been empowered to fix a fee not exceeding 6% of the value of the goods which is liable to be paid by a dealer registered under the VAT Act. Vide notification dated 11.7.2002 (P.2), such rate has been fixed at 1% of the value of the goods. The rate was enhanced to 2% of the value of goods. On account of the aforesaid provision, the respondent state issued a notification enhancing the rate of cess from 1% to 2%. On 24.9.2008 (P.3) the respondent-State vide another notification has enhanced the rate of cess to 3% . Accordingly dealers are being asked to pay the cess on purchase of paddy. Petitioner has been issued notice on 10.8.2008 (P.4) and has been asked to deposit cess @ 1% on the total purchases of paddy for assessment years 2005-06, 2006-07 and 2007-08 and to submit the proof of payment of the next date of deposit. No cess was deposited by the petitioner. The authorities are still pressing the petitioner to deposit the cess failing which tax shall be recovered and penal action as required under the VAT Act shall be taken and interest shall also be levied. Hence, the instant petition. Having heard the learned counsel for the petitioner at some length, we find that he matter is no longer res-integra as similar petitions have been dismissed by a Division Bench of this Court by a detailed and well considered judgement disposing of a bunch of writ petitions including CWP No. 6676 of 1999 “Food Corporation of India v. State of Punjab and others'. The learned counsel for the petitioner has very fairly conceded that the instant petitions are infact squarely covered against the petitioners by the decision in Food Corporation of India's case (supra). CWP No. 7596 of 2009 3 In view of the above, the writ petitions are dismissed. A copy of this order be placed on the file of connected petitions. (M.M.Kumar) Judge (Jaswant Singh) 15.7.2009 Judge okg * CWP-7596-2009 M/S GANESH AGRO MILLS V/S STATE OF PUNJAB AND ORS. WITH CWP-7706- 2009 M/S HARI DEV AGRO INDUSTRIES V/S STATE OF PUNJAB AND ORS. CWP-7597-2009 M/S BANKEY BIHARI RICE MILLS V/S STATE OF PUNJAB AND ORS. CWP-7598-2009 M/S SARASWATI RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7599-2009 M/S RADHA RAMAN AGRO MILLS V/S STATE OF PUNJAB AND ORS. CWP-7600-2009 MAHADEV AGRO INDUSTRIES V/S THE STATE OF PUNJAB AND OTHERS CWP-7601-2009 M/S MALWA AGRO INDUSTRIES V/S STATE OF PUNJAB AND ORS. CWP-7602-2009 M/S KESHAV AGRO MILLS V/S STATE OF PUNJAB AND ORS. CWP-7603-2009 M/S MITTAL RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7604-2009 M/S SARDAR RICE MILLS V/S STATE OF PUNJAB AND ORS. CWP-7605-2009 M/S MAHALUXMI AGRO MILLS V/S STATE OF PUNJAB AND ORS. CWP-7606-2009 M/S MITTAL AGRO MILLS V/S STATE OF PUNJAB AND ORS. CWP-7607-2009 M/S SHREE OM RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7608-2009 M/S ANNAPURNA RICE MILLS V/S STATE OF PUNJAB AND ORS. CWP No. 7596 of 2009 4 1 CWP-7609-2009 M/S AKHANDI RICE & GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7610-2009 M/S SAI AGRO INDUSTRIES V/S STATE OF PUNJAB AND ORS. CWP-7611-2009 M/S TRIVENI RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7612-2009 M/S MALWA RICE & GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7613-2009 M/S SHANKAR RICE & GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7614-2009 M/S GURUSAR ICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7615-2009 M/S BHAGWATI RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7616-2009 M/S SHANKAR AGRO INDUSTRIES V/S STATE OF PUNJAB AND ORS. CWP-7617-2009 M/S SHRI GURU PANCHAM PATSHAHI & GENERAL MILLS V/S STATE OF PUNJAB AND ORS. CWP-7618-2009 M/S RAM ASRAY RICE AND GENERAL MILLS V/S STATE OF PUNJAB AND ORS.