WA 248/2010 BEFORE THE HON’BLE MR. JUSTICE RANJAN GOGOI THE HON’BLE MR. JUSTICE A.C. UPADHYAY (Ranjan Gogoi, J.) Heard Dr. A.K. Saraf, learned senior counsel for the appellants in each of the cases and Shri D. Saikia, learned Standing Counsel, Finance Department. All the appeals are admitted to regular hearing. Office is not required to issue any further notice in any of the appeals as all the respondents are represented by Shri D. Saikia, learned Standing Coun sel, Finance Department. Dr. A.K. Saraf, learned senior counsel has prayed for an interim order r estraining the respondents from resorting to any coercive measure to recover the amount that would be due from the appellant. Dr. Saraf has pointed out that in the event the writ appellants are proved to be unsuccessful, the appellants woul d be liable to pay an amount of Rs.8 crores. Considering the facts that these appeals have been admitted on fine ques tions of law, details of which need not be spelt out, we are of the view that th e respondent State and its authorities should be restrained from taking necessar y steps under the provisions of the Assam General Sales Tax Act, 1993 from reali zing any amount due from the appellants only if the appellants deposit an amount equivalent to 25% of the outstanding dues of Rs.8 crores within a period of thr ee months from today.