M/S S P R Buildtech Ltd., Faridabad v. State Of Haryana And ORS

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No. 9437 of 2016 Decided on : 16.05.2016 M/s S.P.R. Buildtech Ltd.

. . . Petitioner

Versus

The State of Haryana and others . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajiv Agnihotri, Advocate for the petitioner.

**** AJAY KUMAR MITTAL, J. (Oral) The prayer in this writ petition is for quashing the orders dated 30.11.2015 (Annexure P-3) and revisional notice dated 08.09.2015 (Annexure P-1) and to declare the explanation (i) to Section 2(1)(zg) of the Haryana VAT Act, 2003 (for brevity 'the Act') to be ultravires. 2.

It was not disputed that the vires of the aforesaid Section has been upheld by this Court in CWP No. 5730 of 2014, titled as "CHD Developers Ltd., Karnal Vs. The State of Haryana and others", decided on 22.04.2015.

3.

It was also not disputed that against the order dated 30.11.2015 (Annexure P-3) impugned herein, the petitioner has effective and efficacious alternative remedy of an appeal under the Statute. Accordingly, we refrain from entertaining the writ petition and dispose it of with the liberty to the petitioner to avail the statutory alternative remedy in accordance with law.

(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) May 16, 2016 JUDGE J.Ram JAWALA RAM 2016.05.28 10:43 I attest to the accuracy and authenticity of this document Chandigarh