1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR COMPANY APPLICATION NO.23 OF 2008 State Bank of India, A Corporation constituted under the S.B.I. Act, 1955 ..vs.. The Akola Oil Industries Ltd. Through Official Lkiquidator Nagpur and others. Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : B.P. DHARMADHIKARI, J. DATED : JULY 30, 2010. The matter is part heard. Today Advocate Dev, learned counsel appearing for N.A.No.2 states that as yet department is not in position to state whether it has approached Hon’ble Apex Court against division Bench judgment in Company Appeal No.658 of 2004 at Bombay, decided on 18/3/2010. He, however, does not dispute that issue involved in company application is concluded by that judgment in so far as this court is concerned. He requests the court to permit the official liquidator (NA No.1) to consider the entitlement of N.A.No.2 in accordance with the law. In view of this position, it is apparent that notice dated 11/1/2008 at Annexure VI under Section 39 of Bombay Sales Tax Act cannot be sustained. The same is accordingly quashed and set aside. The claim lodged by N.A.No.2 shall be examined on its own 2 merits by NA.No.1. The Company application is accordingly allowed. No costs. JUDGE chute