SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (LOD) NO.623 OF 2009 WRIT PETITION (LOD) NO.623 OF 2009 WRIT PETITION (LOD) NO.623 OF 2009 M/s.Indian Oil Corporation Ltd. & Anr. ..Petitioners. V/s. The Commissioner of Sales Tax & Ors. ..Respondents. Mr.P.V.Surte with Niranjan P. Shimpi for petitioners. Mr.S.K.Nair, Panel Counsel for respondents. CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 31ST MARCH, 2009. DATED : 31ST MARCH, 2009. DATED : 31ST MARCH, 2009. P.C. :- P.C. :- P.C. :- 1. In this petition, the petitioners have challenged the orders passed by the Maharashtra Sales Tax Tribunal (’tribunal’ for short) dated 7/1/2009 and 20/3/2009. 2. The 1st petitioner is an undertaking of the the Central Government, Ministry of Petroleum, New Delhi. It appears that on 23/4/2004 an assessment order came to be passed against the petitioners demanding a sum of Rs.351.69 crores for the F.Y. 1996-1997. The petitioners preferred an appeal to the Joint Commissioner of Sales Tax (Appeals), Mumbai. - = : 2 : = - The appeal came to be partly allowed. The tax demand was reduced to Rs.214.65 crores. The Central Sales Tax Assessment resulted into a refund of Rs.19.45 crores. 3. The petitioners filed second appeal before the tribunal. An application for stay of tax dues was filed in the said appeal. By order dated 7/1/2009 the tribunal granted stay subject to the petitioners paying Rs.50 crores by way of part payment on or before 9/2/2009. According to the petitioners this order was received by them on 9/2/2009. The petitioners, therefore, filed an application before the tribunal and prayed for extension of time for payment and also filed an application seeking reduction of the amount ordered to be deposited. The application for extension of time was rejected by the tribunal on 20/3/2009 and by the said order, the tribunal directed the petitioners to pay Rs.50 crores by 31/3/2009. The tribunal fixed the application for reduction of the amount ordered to be deposited for hearing on 8/4/2009. Being aggrieved by these orders, the petitioners have approached this Court. 4. We are informed that the petitioners have already deposited an amount of Rs.10 crores in the Government treasury. In this view of the matter and - = : 3 : = - in view of the fact that genuineness of the interstate sales are not in dispute but the demand is raised on account of not producing relevant documents, in our opinion, it would be just and proper to direct the tribunal to dispose of the Second Appeal No.649 of 2008 which is pending before it as expeditiously as possible and in any event within a period of 6 months from the date of receipt of this order without insisting on any further deposit. Order accordingly. 5. The petition is disposed of in the aforestated terms. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)