1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE WRIT PETITION NO.3313 OF 2008 Pandurang Shankar Demare. ...Petitioner. Vs. The State of Maharashtra & Ors. ...Respondents. .... Mr. G.S. Godbole for the Petitioner. Mr. V.A. Sonpal, AGP for the Respondents. ..... CORAM :DR.D.Y.CHANDRACHUD & K.U. CHANDIWAL, JJ. May 14, 2008. P.C.: The challenge in these proceedings is to a notice of demand issued by the Tahsildar, Pandharpur, on 15th March 2008, claiming arrears on account of N.A. conversion taxes for a period of ten years between 1996-97 to 2007-08. Counsel appearing on behalf of the Petitioner has placed before the Court a copy of an order dated 24th June 2004 passed by a Division Bench of this Court in a similar case (Pandharpur Urban Co-operative Bank Ltd. vs. State of Maharashtra & Ors. Writ Petition 2349 of 2003). The Division Bench 2 had, in the order in the aforesaid Writ Petition, directed that the notice of demand shall be treated as a notice to show cause and that a fresh order would be passed after furnishing the Petitioner there, an opportunity of being heard. The Learned AGP does not dispute that the order passed by the Division Bench in the earlier proceedings would cover the controversy which has been raised herein. Accordingly, the petition shall stand disposed of in terms of the following directions: -(1) The impugned notice dated 15th March 2008 issued by the Tahsildar, Pandharpur shall be treated as a notice to show cause to the Petitioner. The Petitioner would be at liberty to file a reply to the notice raising all appropriate defences as he may be advised to adopt including those raised in the Writ Petition. The reply shall be filed within a period of six weeks from today; -(2) The Competent Authority, namely, the Collector of Solapur – the Second Respondent to these proceedings, shall in the event that such a reply is filed, decide the liability of the Petitioner and in the 3 event that the Petitioner is found to be liable, quantify the liability after furnishing an opportunity of a personal hearing to the Petitioner; -(3) The Second Respondent shall pass a reasoned order in accordance with law, after considering all the fact and circumstances of the case, including the decree of the Civil Court, within a period of four months of the filing of the reply by the Petitioner. In the meantime, until a final adjudication is arrived at, no coercive steps shall be taken against the Petitioner for implementing the notice of demand dated 15th March 2008. In the event that an order adverse to the Petitioner is passed, no further coercive steps shall be taken for a period of four weeks from the date of the order. The Petition shall accordingly stand disposed of. 4 DR. D.Y. CHANDRACHUD, J. (VACATION JUDGE) K.U. CHANDIWAL,J. (VACATION JUDGE)