The High Court of Punjab and Haryana dismissed a writ petition seeking direction to release a truck intercepted under Section 51 of the Punjab Value Added Tax Act, 2005, noting the availability of an appeal as an alternative remedy.
Petition dismissed; petitioner relegated to alternative remedy of appeal under Section 62(5).
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
C.W.P. No.18939 of 2008
Date of decision: 5.11.2008
Surjit Kumar and others.
-----Petitioners
Vs.
State of Punjab and others.
-----Respondents
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL
Present:Mr. Deepak Arora-I, Advocate for the petitioners.
ORDER :
This petition has been filed for a direction to release the truck of the petitioner which had been intercepted at the ICC Barrier on 13.10.2008 under Section 51 of the Punjab Value Added Tax Act, 2005 (for short, “the Act”).
Learned counsel for the petitioner says that after filing of the writ petition, an order has been passed by the revenue authorities under Section 51(7) of the Act imposing penalty and a demand of Rs.92,820/- has been raised. It is also not disputed that the said order is appealable under Section 62(5) of the Act.
In view of above, since the petitioner has alternative remedy of appeal, this petition is disposed of, relegating the petitioner to alternative remedy.
( ADARSH KUMAR GOEL ) JUDGE
( L. N. MITTAL ) JUDGE
November 05, 2008 ashwani
1 issue framed by the court
Whether a writ petition seeking release of a truck intercepted under Section 51 of the Punjab Value Added Tax Act, 2005 should be dismissed on grounds of alternative remedy.
3 provisions across 1 enactments
Surjit Kumar and others
State of Punjab and others
Adarsh Kumar Goel
L. N. Mittal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
