(1) IN THE HIGH COURT OF JUDICATURE AT BOMBAY, AURANGABAD BENCH, AT AURANGABAD. Civil Application No. 4138 of 2011 (In Writ Petition No. 8178 of 2009) The State of Maharashtra, Through Commissioner of Sales Tax, Maharashtra State, Mumbai. .. Applicant. versus M/s. Maharashtra Steel, MIDC, Latur .. Respondent. ....................... Mr. K.J. Ghute Patil, Assistant Government Pleader, for the applicant. Mr. P.P. Chavan, Advocate, for the respondent. ........................ CORAM : B.P. DHARMADHIKARI, J. DATE : 28TH MARCH 2011 COURT'S ORDER : 1. Heard learned AGP Mr. K.J. Ghute Patil, for the (2) applicant, and Adv. Mr. P.P. Chavan, for the respondent. 2. The prayer is to extend time by three months to deposit amount of Rs. 57,00,000/- in compliance with the orders of this court dated 22nd February 2011. 3. Learned AGP Mr. K.J. Ghute Patil relies upon the application, as filed, for seeking such extension. 4. Adv. Mr. P.P. Chavan points out that the application contains twofold prayers which are mutually inconsistent. He, therefore, seeks dismissal of the application. 5. Learned AGP contends that the set off has been ordered by the Sales Tax Officer treating the non-applicant as a manufacturer and his activity is not a manufacturing activity at all. According to him, therefore, the direction to deposit amount of Rs. 57,00,000/- needs to be recalled. 6. Adv. Mr. P.P. Chavan points out that in earlier Writ Petition, being Writ Petition No. 240/1992, filed by the petitioner, same issue is involved and in that petition, there was a direction to deposit the amount to State Government. (3) 7. This court has directed deposit of amount by following earlier orders in Writ Petition No. 240/1992. Therefore, there is no question of recalling that direction. 8. However, without prejudice to remedies available to the State Government in the matter, time to deposit the amount of Rs. 57,00,000/- is extended by three months, as prayed for. 9. Civil Application is disposed of accordingly. ( B.P. DHARMADHIKARI ) JUDGE ......................... bgp/ca4138