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2013 (4) TMI 1001

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..... Ms.Anupama Dhurve, Adv. For M/S Mitter Mitter Co., Advs. In SLP(C)No.37455/12 Mr.S.K.Bagaria, Sr.Adv. Mr. Sunil Kumar Jain, Adv. Mr.Bibek Mohanti, Adv. M.Pawanshree Agrawal, Adv. Mr.Madhur Jain, Adv. Mr.Mark Wright, Adv. In SLP(C)No.13761/13 Mr.Harish N.Salve, Sr.Adv. Mr. Sunil Kumar Jain, Adv. Mr.Jagmohan Sharma, Adv. Mr.Pawanshree Agrawal, Adv. Mr.Madhur Jain, Adv. In SLP(C)No.449/13 Mr. Sunil Kumar Jain, Adv. Mr.Bibek Mohanti, Adv. Mr.Mark Wright, Adv. In SLP(C)No.40147/2012 Mr.Sunil K.Jain, Adv. Mr.Bibek Mohanti, Adv. Mr.Mark Wright, Adv. In SLP(C)No.36187/12 Mr.H.N.Salve, Sr.Adv. Mr.Ajay Aggarwal, Adv. Ms.Amrita Chatterjee, Adv. Ms.Neha Malik, Adv. Mr. Rajan Narain, Adv. Mr.S.K.Bagar .....

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..... s Court may grant him interim order towards the future demands that may be raised by the respondent- authorities. Shri Rakesh Dwivedi, learned senior counsel appearing for the respondents also accedes to the request made by the learned senior counsel for the petitioner. Keeping in view the above, so far as the past transactions are concerned, we are not inclined to grant any relief to the petitioners. Insofar as the future transactions and the demands that may be raised by the respondents are concerned the petitioner shall pay 50% of the aforesaid demands within a month s time from the date of the demand(s). If, for any reason, the petitioner fails to comply with the orders and directions passed by this Court, the respondents would .....

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..... the respondent-authorities shall refund the amounts paid by the petitioner(s) pursuant to the interim orders passed by us within 30 days time from the date of the order with statutory interest. Ordered accordingly. SLP(C)Nos.37708-37709/2012: (M/s. GMR Kamalanga Ltd. Vs. State of Odisha Ors.) In these petitions, the petitioner is primarily questioning the two demand notices issued by the respondents towards payment of entry tax under the provisions of the Orissa Entry Tax Act, 1999 for the period 01.10.2010 to 31.12.2010, dated 17.02.2012 and for the period 01.04.2011 to 30.06.2011, dated 17.02.2012. There shall be interim stay of the aforesaid demand notices, subject to the petitioners depositing 50% of the amounts so dem .....

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..... w the above, insofar as the past transactions are concerned, we are not inclined to grant any relief to the petitioners. In the case of future transactions and the demands that may be raised by the respondents, the petitioner shall pay 50% of the aforesaid demands within a month s time from the date of the demands. If, for any reason, the petitioner fails to comply with the orders and directions passed by this Court, the respondents would be at liberty to recover the entire tax liability with interest and also the penalty. Ordered accordingly. S.L.P.(C)No.40147/2012: (M/s.Tata Sponge Iron Ltd. Vs. State of Orissa Ors.) S.L.P.(C)No.40146/2012: (M/s.MSP Metallics Ltd. Vs. State of Orissa Ors.) S.L.P.(C)No.37455/20 .....

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