CWP No. 5762 of 2005 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 5762 of 2005 (O&M) Date of Decision: 18.01.2010 M/s. Ashoka Steel Corporatnion, Mandi Gobindgarh. ....Petitioner Versus State of Punjab and others ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. H.S. Hooda, Sr. Advocate with Mr. Krishan Mehta, Advocate for the petitioner. Mr. Jaswinder Singh, AAG, Punjab for the respondents. ... Adarsh Kumar Goel, J. (Oral). 1. This petition seeks quashing of notice dated 30.1.2005 pertaining to Assessment Years 1998-1999, 1999-2000 and 2000-2001 and assessment orders Annexures P-12 and P-13 dated 29.3.2005 for the Assessment Years 1999-2000 and 2000-2001, respectively. 2. The ground on which the challenge is based is that under Section 11(3) of the Punjab General Sales Tax Act, 1948, period of three years from the date of end of the assessment year has been laid down for re- assessment which expired by the time the impugned orders were passed and thus, the proceedings are barred by limitation. Though there is a provision CWP No. 5762 of 2005 2 for extension of time under Section 11(10) of the said Act, the extended time also expired. 3. Notice was issued to the respondents and the reply has been filed. The above facts have not been disputed, except to say that for the year 1999-2000, time was extended upto 31.3.2004. The impugned orders have been passed beyond the said period. 4. In identical circumstances, connected Writ Petition No.5769 of 2005 has been allowed by separate order passed today. Accordingly, this petition is allowed. Impugned notice Annexure P-2 and impugned orders Annexures P-12 and P-13 are quashed. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 18.01.2010 sk.