WP(C) 5614/2011 BEFORE HON’BLE MR. JUSTICE I. A. ANSARI Heard Dr. A. K. Saraf, learned Senior counsel assisted by Ms. M.L. Gope, appearing on behalf of the petitioner, and Mr. K. N. Choudhury, learned Additio nal Advocate General, Assam, assisted by Mr. R. Dubey, learned counsel. This writ petition is filed under Article 226 of the Constitution of India seeking setting aside and quashing of the communications, dated 20.9.2011 and 29.10.2011, issued by the respondent No. 3, namely, the Certificate Officer, Taxation, Kamrup, Kar Bhawan, Guwahati, whereby the writ petitioner has been di rected to pay its dues in respect of the arrear on account of Central Sales Tax and Entry Tax, under the Assam Entry Tax Act, 2008, at the rate of 10% of the to tal outstanding amount. Considering the fact that the petitioner has expressed his helplessnes s in making payment of the arrears at the rate that has been fixed by the impugn ed orders, the respondent No. 3, namely, the Certificate Officer, Taxation, Kamr up, Kar Bhawan, Guwahati, it has been submitted by the learned Additional Advoca te General, Assam, that the respondents’ offer to realize the arrear amount from the petitioner at the rate of Rs. 16 lakhs per month. Dr. A.K. Saraf, learned Senior counsel appearing on behalf of the pet itioner, submits that the petitioner may be directed to make payment of its dues @ Rs. 16 lakhs per month subject to payment of interest which may accrue. Considering the matter in its entirety, this writ petition is dispose d of with direction to the petitioner to make payment of its dues at the rate of Rs. 16 lakhs per month and the reprocessing shall not be proceeded further. How ever, in default of the petitioner to carry out the directions so given, the res pondents are given the liberty to take such steps as may be permissible in law. The impugned orders, which stand impugned in the present writ petitio n, shall accordingly stand modified. With the above observations and directions, this writ petition shall sta nd disposed of. No order as to costs.