WP(C) 1243/2009 BEFORE THE HON’BLE MR. JUSTICE AMITAVA ROY Heard Dr. Saraf, learned Sr. Counsel assisted by Ms. M. Kotoky, learned Counsel for the petitioner and Mr. R. Dubey, learned Standing Counsel, Finance and Taxat ion. Dr. Saraf submits, without prejudice to the rights and contentio ns of the parties, that the instant proceeding be closed with a direction to the Superintendent of Taxes, Boxirhat Check Gate, Assam, to accept the petitioner’s Bank Guarantee to the tune of Rs. 7,64,540/- offered by it in terms of the dema nd dated 11/3/2009 (Annexure X to the writ petition). The learned Sr. Counsel ap prises this Court that the petitioner intends to file a statutory appeal against the said demand. Mr. Dubey submits that as the deposit of the amount of the deman d by bank guarantee is not envisaged as is apparent from the Form 25 in which th e same has been made, the petitioner’s offer is not cognizable in law. After hearing the learned Counsel for the parties and without of fering any comment on the merit of the petitioner’s challenge to the demand and noticing the fact that it intends to prefer a statutory appeal against the same, this petition is closed with a direction to the Superintendent of Taxes, Boxirh at Check Gate, Assam, to accept the bank guarantee offered by the petitioner for the aforementioned amount. This direction, however, should not be construed to be a precedent for future case and has been made keeping in mind that the same t entatively secures the underlying purpose of the Act against evasion of tax. The petition stands closed in the above terms. No costs.