17caw1253.09.sxw 1 . IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR Civil Application No. 1253 of 2009 in Writ Petition No.4994/2008 (D) (G.T.N. Industries Ltd. vs. Z.P., Nagpur and Ors.) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders Coram: D.D.Sinha & A. P. Bhangale, JJ. Date : 1/7/2009. Heard Mr. K. H. Deshpande, learned Senior Counsel for applicant and Mr. V. A. Dhabe, Adv. for respondent no.4. The issue involved in the present petition pertains to withdrawal of an amount of Rs.17,35,100/- which was deposited by the petitioner in Writ Petition No. 4994 of 2008. Mr. K. H. Deshpande, learned Senior Counsel has brought to our notice that this Court vide order dt. 7th May, 2009 passed in the said petition permitted the original respondent no.4/Gram Panchayat. Khurajgaon to withdraw the said amount; however, because of certain formalities required to be undertaken before permitting respondent no.4 to withdraw said amount, the said amount could not be withdrawn by respondent no.4. In the meantime, against the said order which was impugned in the petition, the petitioner had preferred an appeal which was fixed before the appellate Authority on 18.6.2009 and therefore, the petitioner moved Civil Application No. 1079 of 2009 wherein it was prayed that respondent no.4 may not be permitted to withdraw said amount till the decision of the appeal. Learned Senior Counsel has contended that the appellate Authority decided the appeal and remanded the matter back to the competent Authority i.e. Panchayat Samiti, Saoner to follow the principles of natural justice and shall 17caw1253.09.sxw 2 . consider the tax liability afresh. It is ,therefore, contended that the original order/demand made by the Gram Panchayat about the tax liability of Rs17,35,100/- as on today does not survive and the tax liability would be determined by the Panchayat Samiti in future after following the principles of natural justice. Learned Senior Counsel states that, in such circumstances, permission to withdraw the said amount may kindly be granted. He further states that petitioners are ready and willing to furnish bank guarantee in favour of Gram Panchayat to that extent and further states that after the tax liability will be fixed by the Authority concerned, same will be paid accordingly. Mr. Dhabe, Adv. for original respondent no.4/Gram Panchayat opposes the request made by the learned Senior Counsel. Considered the rival contentions canvassed by the respective counsel. On the backdrop of the above referred facts, it is evident that the Appellate Authority remanded the matter back to the competent Authority to re-consider the tax liability afresh after following the principles of natural justice and since the petitioners are ready and willing to furnish bank guarantee to the tune of Rs.17,35,100/- in favour of Gram Panchayat in the interest of justice, we permit the applicants to withdraw an amount of Rs.17,35,100/- only on furnishing the bank guarantee to the extent of said amount in favour of Gram Panchayat, Khurajgaon, Tq. Saoner, District Nagpur. The competent Authority (Panchayat Samiti, Saoner) is directed to conclude the issue about the tax liability after following the principles of natural justice within a period of four weeks from the date of communication of the order. The Civil Application is disposed of accordingly. JUDGE JUDGE jais 17caw1253.09.sxw 3 .