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TMI Blog2013 (12) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the counsel for the respondents to provide computation of the department to consider whether the demand is in excess of the amount, which the petitioner is required to deposit and secure by bank guarantee in compliance with the interim orders passed - On the same day on the request of the department the bank has allowed an amount to be encashed from the bank account - Whether the amount has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents. In this writ petition the petitioner has raised a question of compliance of the interim order dated 18th January, 2012 passed by Hon'ble Supreme Court in SLP (C) No.244 of 2012, by which 50% of the accrued tax liability/ arrears under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 was stayed with directions to deposit 50% of the tax liability/ arrears including inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of the petitioner. The attachment order was to continue only to cover the said amount. We are informed that on the same day on 16.9.2013 on the request of the department the bank has allowed an amount of Rs.13,50,09,000/- to be encashed from the bank account. A dispute has been raised as to whether the amount has been withdrawn before or after the communication of the interim order. Be tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk account of the petitioner-company to be adjusted in the current and future demand of the Entry Tax. Shri C.B. Tripathi, the Special Counsel has reservations on the prayer. As an interim measure, we modify the order dated 16.9.2013 to the effect that in case the petitioner furnishes bank guarantee of Rs.52 crores to the satisfaction of the Joint Commissioner (Commercial Tax) Corporate Circle ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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