142 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** M/S SHIVAM TRADERS ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR ASHWANI KUMAR MISHRA, A.C.J. (Oral) ! "" ! # $ %% ! ! ! % &' (& )* +,-. + / ! 0 !% 1 12"+-3'"+,+4 ) !% 0 1 12"4&,"+,+& +3 ,- +,+& 3 0 0 !% 0 1 56 RAHUL JOSHI 2026.08.17 10:48 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD !"#!# !$!%&'() 2 56 % % ( ! % 56 0 !" #$%& '$!"' ( )$#*"$+,-&!)$+ '"$)% '( -&*+ &*&!). 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.17 10:48 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD