This case has been taken up for hearing through video conferencing.
The petitioner has an alternative and efficacious remedy to assail the impugned order by filing an appeal before the appellate authority. Consequently, the petitioner is relegated to file an appeal before the appellate authority.
The petitioner is permitted to make submissions qua amount already deposited along with stamp duty and return. The appellate authority
shall take into consideration the judgment of this Court titled as “Ahluwalia Contracts (I) Ltd. vs. State of Punjab and others” bearing CWP-18650-2009 decided on 29.07.2010 and decide the appeal in accordance with law.