MC 3293/2010 BEFORE HON’BLE MR JUSTICE I A ANSARI HON’BLE MR JUSTICE A C UPADHYAY Heard Dr. A. K. Saraf, learned Senior counsel, appearing on behalf of the applic ant, who is appellant in the appeals, and Mr. D. Saikia, learned Standing counse l, Department of Finance, Government of Assam, appearing on behalf of the State respondents. While admitting these appeals on the last date, i.e., 06.08.2010, this C ourt passed interim order restraining the respondents from realizing any amount, due from the appellant, if the appellant deposits an amount equivalent to 25% o f the outstanding dues of Rs. 8 Crores within a period of three months from the date of passing of the order. By making these Misc. applications, the applicant has, now, sought for m odification of the interim directions aforementioned passed on 06.08.2010. Appearing on behalf of the applicant, Dr. Saraf, learned Senior counsel, points out that the appellant-applicant has come into possession and management of the tea estate, in question, by virtue of the judgment and decree, dated 14. 08.2006, passed in Title Suit No. 146/2006, by the learned Civil Judge, Junior D ivision-I, Dibrugarh, but after the applicant came to take over possession and m anagement of the tea estate, the tea estate had incurred huge liabilities, both statutory and non-statutory. Dr. Saraf also submits that since after taking ove r of the possession and management of the tea estate, the applicant has already paid Central Excise duty to the tune of Rs. 21,17,841/-, P.F. dues to the tune of Rs. 66,79,897/-, ASEB duties to the tune of Rs. 12,27,888/-, Green leaf Cess Rs. 49,18,826/-, Land Revenue Rs. 13,46,205/-, payment to the labourers Rs. 1,87 ,00,000/-, apart from paying Agricultural Income Tax inspite of low generation of cash flow due to substantially lower yield. It is further submitted, on behalf of the applicant, that during the last ten ye ars, the appellant company has incurred loss over Rs. 20 Crores and that if 25% of the total demanded amount is required to be paid, at this stage, by the appel lant-applicant, the appellant-applicant would not be able to run the tea estate and, as a consequence thereof, not only the appellant-applicant would be ruined but also the employees and workers of the tea estate would suffer. Mr. D. Saikia, learned counsel for the respondents-opposite party, submi ts that the appeal was admitted on the last date subject to payment of the amoun t, as has been directed, and, now, it is up to this Court to take a decision in the matter provided that the interest of the State is protected. Considering the matter in its entirety and in the interest of justice, w e hereby direct the appellant-applicant to deposit with the State respondents, o ut of the 25% of the total outstanding dues, an amount of Rs. 50 lakhs within on e month from today and the remaining amount of the said 25% shall be deposited b y the appellant-applicant by way of Bank guarantee within a period of one month from to-day. Considering the fact that the pendency of the appeals may cause multipli city of proceedings and also cause complications, we direct the appeals to be li sted, on 07.12.2010, for hearing. With the above observations and directions, these Misc. Cases shall stan d disposed of.