2001 (6) TMI 792

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....counsel for the petitioner and the learned Special Government Pleader for Taxes. The writ petition was disposed of finally with their consent. 2. The short question that falls for our consideration and decision in this writ petition is whether the authorities of Commercial Tax Department can demand the tax and force the petitioner to pay the tax so long as the final eligibility certificate issue....

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....production anterior to the date specified in the final eligibility certificate, they may pass on the same to the General Manager who is entitled to take appropriate action against the petitioner. The first respondent without resorting to such lawful procedure and method high-handedly cannot coerce the petitioner to pay the tax ignoring the final eligibility certificate. 3.. In that view of the ma....