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TMI Blog2010 (2) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... Gawai, Adv., Mr. Shailesh Suman, Adv., Mr. Praveen Kumar, Adv., Mr. Shambhu Prasad Singh, Adv., Mr. Prashant Jha, Adv., Mr. Prem Sunder Jha, Adv., Mr. R.F. Nariman, Sr. Adv., Mr. Jagdeep Dhankar, Sr. Adv., Mr. Ravinder Shrivastava, Adv., Dr. Debi Pal, Sr. Adv., Mr. Sunil Kumar Jain, Adv., Mr. Bibek A. Mohanti, Adv., Mr. Aneesh Mittal, Adv., Mr. Shambhu Prasad Singh, Adv., Ms. Manjula Gupta, Adv., Mr. Prashant Jha, Adv., Mr. Satya Mitra Garg, Adv., Mr. R.S. Roy, Adv., Mr. S.K. Patri, Adv., Mr. Pranab Kumar Mullick, Adv., Mr. Ajay Aggarwal, Adv., Ms. Kanika Gomber, Adv., Mr. Rajan Narain, Adv., Mr. R.M. Patnaik, Adv., Mr. H.P. Sahu, Adv., Mr. V.K. Sidharthan, Adv., Mr. M.P. Siddiqui, Adv., Mr. Nikhil Nayyar, Adv., Mr. Azim H. Laskar, Asdv., Mr. Choudury Sastyajit Misra, Adv., Mr. Sachin Das, Adv., Mr. Abhijit Sengupta, Adv, Mr. Farrukh Rasheed, Adv., Mr. V.N. Raghupathy, Adv., Mr. Shambhu Prasad Singh, Adv., Ms. Punam Kumari, Adv., Mr. Shailesh Sumam, Adv., Mr. Rameshwar Prasad Goyal, Adv., Mr. S. Ravi Shankar, Adv., Mr. Shibashish Misra, Adv., Mr. Sanjeeb Panigrahi, Adv., Mr. Siddhartha Chowdhury, Adv., Ms. Kanchan Kaur Dhodi, Adv., Mr. K.K. Lahiri, Adv., Mr. Gaurav Kejriwal, Adv., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands modified. Subject to above, this interlocutory application is, accordingly, disposed of. Interlocutory application qua M/s. Bhushan Energy: The Department has submitted a list containing the names of traders as also names of manufacturers, who are, according to the Department, in arrears of tax, which is the subject-matter of challenge before us, as on 30th September, 2009. In this case concerning M/s. Bhushan Energy, according to the Department, as on 30th September, 2009, an amount of Rs.10.32 crores approximately is due and payable under the impugned law. At this stage, we are of the view that the assessee should deposit, under protest, with the Department a sum of Rs.2.50 crores out of Rs.10.32 crores before 31st March, 2010. As far as current liability commencing from 1st October, 2009, is concerned, the assessee will pay the Entry tax on an ad-hoc figure of Rupees ten lakhs per month. This amount is payable as per Paragraph (30) of the judgement of the Orissa High Court, which is under challenge. As far as the item, which is not covered by Paragraph (30) of the impugned judgement, is concerned, liberty is given to the assessee to move a separate interlocutory app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by this Court on 30th October, 2009, to the extent indicated above, stands modified. Subject to above, this interlocutory application is, accordingly, disposed of. Interlocutory application qua Reliance Industries Limited: As far as M/s. Reliance Industries Limited is concerned, we are directing the Company to pay as deposit, under protest, the full amount of Rs.62 lakhs outstanding as on 30th September, 2009. It is comparatively on the lower side. Hence, we are directing the Company to pay the said sum of Rs.62 lakhs before 31st March, 2010. As regards monthly liability, which has accrued after 30th September, 2009, the assessee will continue to pay taxes on month-to-month basis, as per the Returns filed and to be filed. Subject to above, the interlocutory application is, according, disposed of. In re: Rest of the interlocutory applications: In this batch of interlocutory applications, the Department has furnished to this Court names of traders in List-A and names of manufacturers in List-B, excepting M/s. Bhushan Steel and Strips Limited, M/s. Bhushan Energy, M/s. Vedanta Alumina Limited and M/s. Reliance Industries Limited, whose cases we have dealt with separatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 3.87 15. M/s. Krip Alloy Steel Pvt. Ltd. 0.83 16. M/s. Kripal Drinks Ltd. 0.02 Having regard to the outstanding amounts in List-A and List-B, mentioned hereinabove, we are of the view that each of the assessees will, without prejudice to its rights, deposit with the Department one-third of the outstanding amount indicated in List-A and List-B as on 30th September, 2009, before 31st March, 2010. Each of such assessees will also continue to deposit with the Department the outstanding amount on the basis of the current liabilities, which has accrued after 30th September, 2009, at the rate of 33 1/3rd% of the amount due in the monthly Returns which each of the assessees has been filing with the Department. It needs to be clarified that this order is confined to cases falling under Paragraph (30) of the impugned judgement. As far as the item, which is not covered by Paragraph (30) of the impugned judgement, is concerned, liberty is given to the assessees to move separate interlocutory applications. Before concluding, it may be mentioned that the State of Orissa will file an affidavit undertaking to refund the amount in the event of the State losing it's case with interest t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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