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TMI Blog2014 (2) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... when the prayer for interim relief was refused. However, the petitioner was permitted to deposit the dues within three months from the date of the said order and till such period the respondents were restrained from taking any coercive steps against the petitioner. 2. The matter was subsequently taken up on 3rd April, 2013 when a confusion was sought to be created by the petitioner relating to the words "dues" and "demand". 3. According to the petitioner whether the liability subsequent to the period, which is the subject matter of the said writ petition, may come under the purview of "dues" or it is restricted to the adjudicated amounts as assessed by the Assessing Authority. 4. The Court did not find any justification f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending. The Tribunal was not sitting regularly and, therefore, the application could not be taken up. Taking advantage of such situation, the department intended to initiate a recovery proceedings. In the backdrop of above, the Division Bench held that the department cannot take advantage on their own wrong. 8. This Court does not find that the ratio laid down in the said judgment rendered by the Division Bench of Rajasthan High Court can at all be applicable in the present case. 9. The writ petition challenging the original order has been filed by the petitioner before this Court with a prayer for an interim order. The Court consciously recorded that no case is made out for issuance of any interim protection at the stage of adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, but for reasons narrated above, this Court does not intend to interfere with the said recovery notice, even if the circular appears to be non est. 11. Although the petitioner relies upon the communicating letter issued by the advocate on record depicting the said fact, but my endeavour has failed to find any such finding in the orders passed from time to time in the said proceedings. Furthermore if certain event has taken place and the observation is made by the Court orally, the same Hon'ble judge can only modify/clarify or indicate the happenings of such event and not by another judge or the higher forum. 12. Since there is no interim order passed by the Court restraining the department from proceeding to recover the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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