CWP No. 4858 of 1992 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4858 of 1992 Date of Decision: 1.8.2011 M/s Sandhar Industries ....Petitioner. Versus State of Haryana and another ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Shilpa Malhotra, Advocate for the petitioner. Mr. Vinod S. Bhardwaj, Addl. Advocate General, Haryana. ADARSH KUMAR GOEL, ACJ. 1. This petition seeks a direction to adjust refund due to the petitioner on account of assessment order dated 21.11.1990 passed by the Assessing Authority for the assessment year 1988-89. 2. Stand taken on behalf of the State is that the petitioner did not make the requisite application. 3. We have heard learned counsel for the parties. 4. In view of judgments of this Court in M/s Khem Ram Devi Sahai v. State of Haryana and another, (2004) 23 PHT 330 (P&H) and M/s Muni Roller Flour Mills Pvt. Ltd. v. State of Haryana, (2006) 28 PHT 292 (P&H), the adjustment due on account of assessment order have to be carried out even without an application. Stand of the CWP No. 4858 of 1992 -2- State, thus, cannot be upheld. 5. Accordingly, we allow this petition and direct respondent No.2 to pass fresh order in accordance with law within two months from the date of receipt of copy of of this order. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE August 1, 2011 (AJAY KUMAR MITTAL) gbs JUDGE