IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 10308 of 2009 Date of Decision: July 22, 2009 DSM Anti-Infectives India 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. Sandeep Goyal, Advocate, for the petitioner. Mr. Piyush Kant Jain, Addl. AG, Punjab for the respondents. 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? M.M. KUMAR, J. This petition filed under Article 226 of the Constitution challenges assessment order dated 4.6.2009 (P-2) passed by respondent No. 2 on the ground that it violates principles of natural justice as postulated under Rule 47 of the Punjab Value Added Tax Rules, 2005 (for brevity, ‘the Rules’). Learned State counsel after obtaining instructions from Shri Sukhraj Singh Brar, Excise and Taxation Officer-cum- C.W.P. No. 10308 of 2009 Designated Officer, Ropar, has stated that the order dated 4.6.2009 may be treated to have been withdrawn. He further states that the petitioner may now appear before the Assessing Officer on 27.7.2009, which, in fact, would be compliance with the provisions of Rule 47 of the Rules as the period of ten days from the date of issuance of notice has already expired. In view of above, order dated 4.6.2009 (P-2) is declared as nonest. The petitioner is directed to appear before the Assessing Authority on 27.7.2009. The writ petition stands disposed of in the above terms. (M.M. KUMAR) JUDGE (JASWANT SINGH) July 22, 2009 JUDGE Pkapoor 2