IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 855 OF 2008 IN TAX APPEAL NO. 56 OF 2007 THE MORMUGAO PORT TRUST ... Applicant Versus THE COMMISSIONER OF INCOME TAX ... Respondent Mr. Deepak Tralshwala, Advocate with Mr. Y. V. Nadkarni, Advocate for the Applicant. Mr. S. R. Rivonkar, Advocate for Respondents. Coram:- A. P. DESHPANDE & N. A. BRITTO, JJ. Date:- 5th December, 2008 P.C. Pursuant to the directions issued by the Supreme Court in the case of Oil and Natural Gas Commission & anr. v. Collector of Central Excise (1995 Supp (4) S.C.C. 541), a High-Powered Committee/Committee of Disputes came to be constituted and the Government Departments and Public Sector undertakings of the Union of India were expected to approach the said Committee before taking recourse to the judicial proceedings. After filing of the appeal, the appellant had moved the High-Powered Committee. The Order passed by the Committee has been placed on record at exhibit 'D' in the present application, perusal of which, reveals that the representative of CBDT stated before the Committee that the issue has attained finality as the Apex Court had decided the question involved against the Department. 2. The decision of the Supreme Court is rendered in the case of Commissioner of Income Tax v. Gujarat Maritime Board, reported in 2007 (295) ITR 561. In view of the said Judgment, the dispute before the Committee has been withdrawn by the appellant. In this view of the matter, the Respondent, Mormugao Port Trust, has filed the present application for vacation of the stay. According to the learned Government Advocate, the issue raised in the appeal is not fully concluded though he concedes that the issue has been concluded from the year 2005 onwards, however, it is his submission that the question raised has to be adjudicated for the period prior thereto. Having regard to the totality of the facts and circumstances, we do not see any justification to continue the interim Order and proceed to allow the present application. 3. Application is allowed. Interim Order stands vacated. A. P. DESHPANDE, J. N. A. BRITTO, J. arp/*