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2026 DAILYLAW 34848 (PNJ)

MAHAVIR PRASAD PUNIA v. EXCISE AND TAXATION OFFICER AND OTHERS

CWP/16599/2026 · 2026-07-23

Rohit Kapoor, To Be Nominated

body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

CNR No:PHHC011230452026 133 CWP-23129-2026 (O&M) UNITED BREWERIES LIMITED V/S THE STATE OF PUNJAB AND OTHERS Present Mr. Akshay Bhan, Senior Advocate, assisted by Mr. Abhinav Sood, Advocate, Ms. Anchal Mundada, Advocate, Mr. Darshan Bora, Advocate, Mr. Anmol Gupta, Advocate, Ms. Mehndi Singhal, Advocate, and Mr. Shantanu Bansal, Advocate, for the petitioner(s). Mr. Salil Sabhlok, Senior DAG, Punjab. Mr. Sanjeev Sharma, Advocate, for respondent No.3-Market Committee, Patiala. **** Contention is that since no sale & purchase of the agricultural produce has occurred within the notified market areas in Punjab, as such, the assessment order as well as the consequential demand are without jurisdiction. Rule 30AA of the Punjab Agricultural Produce Markets (General) Rules, 1962 has also been assailed in this Writ Petition as being ultra vires of Section 23 of the Punjab Agricultural Produce Markets Act, 1961. Learned counsel for both the sets of respondents, who have entered appearance on advance notice, pray for and are granted four weeks’ time to file their respective replies in the matter. Replication, if any, be filed by the petitioner within one week thereafter. SURESH KUMAR 2026.07.31 12:47 I attest to the accuracy and integrity of this document CWP-23129-2026 (O&M) Since, learned counsel for respondent No.3 states that no recovery is immediately contemplated from the petitioner, we defer the consideration of stay of the impugned order(s), at this stage. List this case again on 09.09.2026. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE July 28, 2026 Ess Kay [ROHIT KAPOOR] JUDGE SURESH KUMAR 2026.07.31 12:47 I attest to the accuracy and integrity of this document