IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 10984 of 2009 Date of Decision: July 27, 2009 Bharat Insecticides Ltd. ...Petitioner Versus State of Haryana and others ...Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. A.K. Sachdeva, Advocate, for the petitioner. 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 orders dated 30.5.2005 and 14.2.2006 (Annexures P-1 to P-4) passed by the Assessing Authority-respondent No. 3 under the Haryana Local Area Development Tax Act, 2000 (for brevity, ‘the Act’). Order dated 29.12.2005 (P-5) passed by the Appellate Authority-respondent No. 5, dismissing the appeals filed by the petitioner has also been challenged. Still further a prayer has been made for directing the respondents to grant refund of the amount of C.W.P. No. 10984 of 2009 tax deposited by the petitioner under the provisions of the Act. It is conceded position that against the impugned order dated 29.12.2005, passed by the Appellate Authority-respondent No. 5 the petitioner has already availed the remedy of appeal before the Tribunal. Therefore, no petition would be maintained for refund of the amount of tax deposited by the petitioner. All the pleas which are sought to be raised in the instant petition are open to be raised before the Tribunal. Dismissed. (M.M. KUMAR) JUDGE (JASWANT SINGH) July 27, 2009 JUDGE Pkapoor 2