B.S. Chauhan, J. - (1.) We have heard Ms. Rachna Joshi Issar, learned Counsel appearing for the. appellant. In spite of notice, respondent did not enter appearance. We requested Sh. Vijay Hansaria, learned senior counsel for the respondent, to assist the Court as Amicus Curiae.
(2.) For the reasons recorded in Civil Appeal No. 5292 of 2004 (Smt. Fuljit Kaur v. State of Punjab and Ors.) decided on this date, the appeal stands allowed. Judgment and Order of the High Court dated 06.12.2006 is set aside and the Demand Notice is upheld. The appellant is entitled to make recovery in accordance with law.;