TMI Blog2006 (3) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... Vakil, M/s. Mulla Mulla For the Respondents : A. J. Rana, P. S. Jetley JUDGMENT R. M. Lodha, J. We heard Mr.D.B.Shroff, the learned senior counsel for the petitioners and Mr.A.J.Rana, the learned senior counsel for the revenue. 2. On 22nd November 1999 while issuing rule this Court passed the following order: Leave to amend the writ petition in terms of draft handed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent writ petition. 3. Interim relief in terms of prayer clause c(i) and c(ii) only. 4. This interim relief does not prevent the Revenue from withdrawing the impugned order, issuing a Show Cause Notice and giving a fresh hearing to the petitioners with regard to the finalisation of the Provisional Assessment. 3. Pursuant to the aforesaid interim order and in the light of the liber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order in original (Exhibit J ), the demand (Exhibit K-1 ) does not survive and, consequently, the encashment of Bank Guarantee in the sum of ₹ 37.5 lacs by the respondents cannot be sustained. 4. We, accordingly, dispose of this writ petition by the following order: (i) The respondents shall pay back to the petitioner a sum of ₹ 37.5 lacs that they recovered by way of enca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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