2012 (9) TMI 105

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....ounsel for the petitioners-applicants and Mr. Darius Khambata, learned Advocate General for the State of Maharashtra. 2. In the course of arguments, Mr. Darius Khambata, learned Advocate General for the State of Maharashtra submitted that the time provided in Clause (1) of the Trade Circular dated August 6, 2012 for registration by the developers by August 31, 2012 would be extended by the State ....

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....tober 31, 2012, the coercive process for recovery of tax, interest or penalty shall remain stayed. This shall however not preclude the Assessing Officer to complete the assessment. (iii)  The above payment of tax by the concerned developers shall be subject to the final decision in the matter before this Court. (iv)  In case the amendment in section 2(24) of the 2002 Act is held to be ....