The Punjab and Haryana High Court dismisses appeals filed by the Punjab government and the Punjab State Power Corporation Ltd against an earlier single-bench order related to dearness allowance (DA) dues. The court directs that DA arrears be released to employees and pensioners, and holds that the state and the power utility cannot spend on advertisements until the DA dues are cleared. According to the reported court orders, the state authorities and the corporation challenged the single-bench decision, but the appeals are rejected. The ruling reinforces the requirement that payment of DA arrears takes precedence over other expenditure categories, including ad spending. The decision applies to the government’s and the power corporation’s financial discretion while the DA dues remain pending. The court’s order is framed as a condition on further spending, tied specifically to clearing DA arrears owed to employees and pensioners. The development comes as the dispute over release of DA dues and related financial priorities proceeds through the court system.