- (1.)HEARD on admission.
(2.)IT is submitted by petitioner that identical matter was decided by a Division Bench of this Court in M/s Zunaid Enterprises & others Vs. State of M.P. & others in W.P.No.16775/2007 on 15.7.2010 and the writ petition was dismissed, after considering the judgment of Apex Court in State of Orissa and another Vs. K.B.Saha and sons Industries Pvt. Ltd., and others [(2007) 7 VST 214 (SC)]. Against the said order, petitioner and others have filed Special Leave Petition before the Apex Court, which has been registered as S.L.P.(Civil) No.25637/2010, in which the Apex Court has issued notice to the other side on 20.9.2010 and interim order has been passed. IT is submitted that this petition may be entertained and interim order may be passed in the matter.
Shri Nagrath, learned Addl, A.G., appearing for State opposed the aforesaid contention and submitted that the entire controversy is covered by a Division Bench judgment of this Court in M/s Zunaid Enterprises (supra), so this petition may not be entertained.

Considering the fact that the Apex Court has entertained the petition, notices have been issued and interim order has been passed by the Apex Court, so we find it appropriate to entertain this writ petition, awaiting verdict from the Apex Court. The Apex Court by order dated 20.9.2010 in S.L.P.(Civil) No.25637/2010 directed thus :-

"Issue notice. Counsel appearing for the petitioners states that he had deposited 25% of the amount demanded and also furnished bank guarantee in terms of the order of the Division Bench of the Madhya Pradesh High Court. He shall keep the bank guarantee alive till the decision of this Court. No further coercive action shall be taken against petitioners in respect of the amount involved in the present case till the next date."

(3.)IN view of aforesaid order, till next date of hearing, we direct thus :-
1. Petitioner to deposit 25% of the amount demanded by the respondents. 2. Petitioner to further furnish bank guarantee of the remaining amount to the satisfaction of the authority and shall keep alive the bank guarantee till further orders of this Court. 3. Both the parties are directed to mention this case as and when the order dated 20.9.2010 is modified by the Apex Court or the S.L.P., is decided by the Apex Court.
IN the meantime, respondents may file reply of this matter. Two extra copies of the petition may be served to Shri Nagrath learned Addl.AG. Be listed along with W.P.No.14183/10. C.C. as per rules.