9911796707
TMI Blog2025 (2) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... tant. The fact that the Petitioner or the Company are unwilling to pay any taxes, though the tax demands have attained finality, is also relevant. The fact that none of the foundational orders are challenged is important. The fact that no severe financial hardships are pleaded or urged is also important. In the case of Dunlop India Ltd and Others [1984 (11) TMI 63 - SUPREME COURT (LB)] has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on this interim relief, the Petitioner must not deal with the attached property or otherwise sell, transfer, convey, or create any third-party rights in it. X X X X Extracts X X X X X X X X Extracts X X X X ..... y alleging the bar of limitation. 6. In short, the Petitioner and her company are bent upon not settling the tax demands, though the demands have attained finality. Our jurisdiction under Article 226 of the Constitution of India is discretionary. The discretion cannot be exercised merely because an arguable issue may be involved. The conduct of the Petitioner is important. The fact that the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factors cumulatively, we are satisfied that the ad interim orders granted earlier can be confirmed if the Petitioner deposits 50% of the demanded amount with the Respondents within eight weeks of today. If no such deposit is made within eight weeks of today, this interim order will stand vacated without further reference to this Court. We order accordingly. 9. In any event, we clarify that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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