CWP No.5746 of 1993 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.5746 of 1993 Date of decision: 25.10.2010 M/s Welkin Auto Pvt Limited -----Petitioner Vs. The State of Punjab and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. K.L.Goyal, Sr.Advocate with Mr.Sandeep Goyal, Advocate for the petitioner. Mr. Amol Rattan Singh, Addl.A.G.Punjab for the State. Adarsh Kumar Goel,J. 1. This order will dispose of CWP Nos.5746 and 5747 of 1993 as both the petitions involve common question of validity or otherwise of proceedings for levy of penalty under the provisions of the Punjab General Sales Tax Act, 1948 (for short, ‘the Act’). 2. The goods of the petitioners were detained at the check post on the allegation of attempt at evasion of tax and penalty was imposed. The writ petitions were filed in the year 1993 when interim order of release of truck and goods against surety was granted. Matter has been pending and learned counsel for the petitioner is not aware of any other proceedings which may have been taken against levy of penalty. No stay having been granted against recovery of penalty, the 1 CWP No.5746 of 1993 penalty may have been paid or other proceedings may have been taken which learned counsel for the petitioner is not aware. 3. In these circumstances, we dispose of these petitions with liberty to the petitioner to revive the same within three months after getting full instructions, if anything survives. It is also made clear that if the petitioner files appeal against the impugned order within one month from today, the same may not be dismissed on the ground of delay in view of the fact that these petitions have remained pending in this Court. (Adarsh Kumar Goel) Judge October 25, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2