JUDGMENT G. S. SINGHVI, J. In this petition, the petitioner has prayed for quashing notices, annexure P.4 dated August 17, 2000 and P.5 dated March 21, 2002 and certificate annexure P.7 dated July 5, 2002 issued by Director, Dairy Development, Punjab (respondent No. 2) for recovery of the cess under the Punjab Dairy Development Board Ordinance, 2000 (for short, "the Ordinance") and the Punjab Dairy Development Board Act, 2000 (for short, "the 2000 Act"). With the avowed object of availing the benefit of incentives offered by the Government of Punjab under the Package of incentives, 1992, the petitioner set up a milk processing plant at phase VIII, Focal Point, Ludhiana, in 1995. After commencement of commercial production, it applied for exemption from payment of tax in terms of Package of Incentives, 1992. General Manager, District Industries Centre, Ludhiana issued eligibility certificate, annexure P.2 dated September 3, 1996, entitling the petitioner to get tax exemption for a period of 7 years commencing from September 3, 1995 with a maximum limit of Rs. 2,23,99,281. This was reflected in the order of assessment dated August 27, 2001 (annexure P.3) passed by Assessing Authority, Ludhiana. During the currency of the period of exemption, the State of Punjab issued the Ordinance for levy of cess and in exercise of the power vested in him under the Ordinance, respondent No. 2 issued notice, annexure P.4, to the petitioner requiring it to pay cess at the rate of 10 paise per litre of the milk manufactured by it. However, no further action was taken in the matter apparently because of the pendency of writ petitions in which the vires of the Ordinance, which was subsequently replaced by the 2000 Act, had been challenged. In Health-Aid Food Specialist Pvt. Ltd. v. State of Punjab (2001) 3 PLR 821 , a division Bench of this Court held that the State Legislature was not competent to enact the 2000 Act and quashed the levy of cess. The Punjab Dairy Development Board challenged the order of the division Bench by filing special leave petition. On February 25, 2002, their Lordships of the Supreme Court stayed the operation of the judgment of the High Court. Immediately thereafter, respondent No. 2 issued notice, annexure P.5, to the petitioner requiring it to pay cess on the milk manufactured between July 19, 2000 and March 31, 2002. On February 25, 2002, their Lordships of the Supreme Court stayed the operation of the judgment of the High Court. Immediately thereafter, respondent No. 2 issued notice, annexure P.5, to the petitioner requiring it to pay cess on the milk manufactured between July 19, 2000 and March 31, 2002. The petitioner protested against the levy and recovery of cess by claiming that its unit was exempted from payment of tax for 7 years. Respondent No. 2 did not accept its plea and issued notice annexure P.7 to Collector, Union Territory, Chandigarh, to recover a sum of Rs. 15,52,500 as the arrears of cess. The petitioner has invoked the doctrine of promissory estoppel and pleaded that after having induced it to set up industry by spending huge capital and having granted exemption from payment of tax for a period of 7 years, the State Government and its functionaries cannot indirectly recover the tax in the form of cess. It has averred that the cess leviable under section 12 of the 2000 Act is nothing but purchase tax and in view of the exemption granted in furtherance of the Package of Incentives, 1992, the respondents cannot recover the tax in any form whatsoever. The petitioner has further averred that the impugned recovery is liable to be nullified because before issuing recovery certificate, annexure P.7, respondent No. 2 did not give any notice or opportunity of hearing. In the written statement filed on behalf of respondents Nos. 1 and 2, it has been averred that the petitioner cannot take shelter of order dated November 20, 2001 passed in the case of Health-Aid Food Specialist (2001) 3 PLR 821 because operation thereof has been stayed by the Supreme Court. They have further averred that the cess leviable under section 12 of the 2000 Act has nothing to do with the purchase tax payable under the Punjab General Sales Tax Act, 1948 (for short, "the 1948 Act") and the exemption granted in furtherance of eligibility certificate, annexure P.2, from payment of tax under the said Act does not entitle the petitioner to claim exemption from payment of cess. We have heard learned counsel for the parties. We have heard learned counsel for the parties. In our opinion, the proceedings initiated by respondent No. 2 for recovery of cess under section 12 of the 2000 Act by issuing the impugned notices and the recovery certificate does not suffer from any legal infirmity requiring interdiction of this Court. It is true that in pursuance of Package of Incentives announced by the State Government in the year 1992, the petitioner was granted exemption from payment of tax under the 1948 Act for a period of 7 years commencing from September 3, 1995, but the said exemption does not entitle it to claim exemption from payment of cess in terms of section 12 of the 2000 Act. The petitioner has neither pleaded nor any material has been placed on record to show that the respondents have withdrawn the exemption granted to it in furtherance of eligibility certificate, annexure P.2, or they have started recovery of tax under the 1948 Act. Therefore, we cannot accept the argument of the learned counsel that his client is being forced to pay tax despite the exemption granted by the State Government. The petitioner's plea that the impugned notices and the recovery certificate should be quashed in view of the judgment of the division Bench in the case of Health-Aid Food Specialist Pvt. Ltd. (2001) 3 PLR 821 is liable to be rejected because operation of the order of the division Bench has been stayed by the Supreme Court and as a consequence thereof, respondent No. 2 is entitled to enforce recovery of the amount due under the 2000 Act. No other point has been argued. For the reasons mentioned above, the writ petition is dismissed. Writ petition dismissed.