TaxTMI 
TaxTMI 
2014 (4) TMI 592
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.... Court of Judicature of Allahabad vide its order dated 23.12.2011 in Writ Tax No. 1483 of 2007 and connected matters. Several assessees have approached this Court being aggrieved by the orders passed by the Allahabad High Court in the aforesaid writ petitions. While considering the request made by some of the petitioners/assesses, we have passed conditional interim orders dated 10.1.2012 and 13.1.2012. On a request made by learned Solicitor General, we had separated these special petitions, though they were posted before the Court on the previous dates of hearing. While doing so, after hearing Shri R.F.Nariman, learned Solicitor General, appearing for the petitioners, we had passed the following Order : "Shri R.F.Nariman, learned Soli....
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....ssees for the aforesaid assessment years. The State has now filed affidavit dated l1th January, 2012 and additional affidavit dated 16th January, 2012, and in the said affidavits they have frankly admitted that for the period prior to 2007--2008, orders of assessment have been completed and the demand notices have been issued. Therefore, the contention of the learned Solicitor General that there was no basis for issuing demand notices; demanding taxes for the aforesaid period, has no merit. In so far as the assessment for the period of 2008--2009, 2009-- 2010 and 2010--2011 is concerned, the State has admitted that the assessees, for the aforesaid period, have filed monthly returns but have not accepted the liability to pay the entry tax....
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....uld be treated equally and further, the uniformity even while passing the interim orders is the hallmark of this justification. Therefore, the assessee is also a dealer under the Act and the said assessee is to be treated in the same manner as has been done in the case of the other assesses under the Act. Learned Solicitor General, Shri R.F.Nariman has also brought to our notice the orders passed by this Court in the case of Bongaigaon Refinery & Petrochemical Ltd [Now Indian Oil Corporation Limited] vs. State of Assam & Ors., wherein this Court has granted an interim stay of the demand notices issued by the assessing authority by directing the assessee to deposit twenty five per cent of the outstanding amount and then has modified it by....
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....to be paid is approximately 100 crores only. It is also brought to our notice that for the assessment years 2000--2001 to 2009--2010, the petitioners have filed appeals/revisions before the High Court/statutory authorities and those appeals are pending for consideration. Now, a request is made that the petitioners should be permitted to make an application/petition for grant of ad-- interim stay of the demand notices issued by the respondents --State for the assessment years 2000--2001 to 2009--2010. Shri K.K. Venugopal, learned senior counsel appearing for the State opposes the request made by the learned Solicitor General, Shri R.F.Nariman. Taking into consideration respective contentions canvassed by the learned counsel for the par....
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....unsel for the parties on the prayer made for grant of interim relief and also perused the records. We are not inclined to grant the blanket stay order as prayed for by the appellant. Accordingly, we pass the following order: The operation of the impugned judgment and order is stayed subject to the appellant in each case depositing 50% of the accrued tax liability/arrears under the U.P.Act, 2007 and furnish bank guarantee for the balance amount within four weeks from today. It goes without saying, that the aforesaid deposit shall be made after adjusting the amount(s) paid or deposited during the pendency of the Writ Petition before the High Court. The appellant is directed to keep the bank guarantee(s) alive during the pendency of thes....