S.B. CIVIL MISC. APPLICATION NO.66/2007 IN S.B. CIVIL WRIT PETITION NO.3860/2004 Date of order :: 13.11.2007 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.Dinesh Mehta, for the applicant. Mr.V.K. Mathur, for U.O.I. The petitioner has moved an application for clarification in the order dated 07th August, 2007 passed in S.B. Civil Writ Petition No.3860/2004. In the operative portion of the said order it was observed that:- “In the present writ petition, the petitioner is challenging the said three demand notices. In view of the above facts and circumstances, it is obvious that once the demand is under challenge before this Court and stay order is operative against the demand notice, therefore, the department is required to wait for final adjudication of the matter in the said writ petition. Accordingly, it is made clear that till the decision of the said writ petition, the department is not required to proceed with the final assessment proceedings.” The apprehension of the petitioner is that recovery proceedings will be initiated against him in pursuance of provisional assessment. The apprehension of the petitioner is unfounded because now after passing the order of provisional assessment, the final assessment notice was given to the petitioner and petitioner has challenged the said notice before this Court by way of filing writ petition. It is stated at bar by learned counsel for the petitioner that in the said writ petition this Court has already passed stay order which is operating till today. In this view of the matter, obviously now the final assessment notice has been issued and that is stayed by this Court. Therefore, apprehension of recovery proceedings in pursuance of provisional assessment is unfounded, as such, I do not find any reason to modify the order dated 07th August, 2007 passed by this Court. The application is dismissed. [GOPAL KRISHAN VYAS],J. A.K. Chouhan/-