IN THE HIGH COURT OF BOMBAY AT GOA CIVIL APPLICATION NO. 69 OF 2011 IN WRIT PETITION NO. 244 OF 2009 M/S. SESA GOA LIMITED THROUGH COMPANY SECRETARY CHANDRASHEKHAR D. CHITNIS AND ANR., ... Applicants Versus STATE OF GOA THROUGH CHIEF SECRETARY ... Respondent Mr. A.N.S. Nadkarni, Senior Advocate with Mr. D. Lawande, Advocate for the Applicants. Mr. S.S. Kantak, Advocate General with Mr. A. Kamat, Additional Government Advocate for the Respondent. Coram:- S.A. BOBDE & F. M. REIS, JJ. Date:- 8th June, 2011 P.C.: Heard Shri A.N.S. Nadkarni, learned Senior Counsel for the applicants and Shri S.S. Kantak, learned Advocate General for the respondent. 2. By the above application, the applicants are seeking to stay the demand notice dated 28/09/2010 bearing reference no.D.Tpt/Accts/10-11/3108 issued by the respondents and to restrain the respondents from prosecuting or initiating any prosecution or from levying any penalty on the applicants in terms of Section 9 of the said Act. 3. Rule is already issued in the above petition. 4. There are similar writ petitions challenging the constitutional validity of the Goa Rural Improvement and Welfare Cess Act, 2000 wherein similar applications were filed and this Court has by order dated 10/03/2011 passed in Civil Application No.22/2011 in Writ Petition No.753/2010 refused any interim relief. For the reasons stated by the Division Bench of this Court in the said order dated 10/03/2011, we are not inclined to grant any interim relief staying the demand notice issued to the applicant. Hence, the prayer for interim relief stands rejected. However, in so far as prosecution of the applicant under Section 9 of the Act is concerned, we accept the statement made by the learned Advocate General to the effect that the State Government would not initiate any proceedings in terms of Section 9 of the Act against the applicant for non-payment of the amount due in terms of the demand notice for the period up to 6/10/2010. 5. Needless to mention that the recovery of any cess shall be subject to the result of the Writ Petition and if the Writ petition succeeds the applicant shall be entitled to recover all the amounts paid without being compelled to take recourse to any other proceedings. The issue of entitlement of interest on such amount is kept open. S.A. BOBDE, J. F. M. REIS, J. NH