SOUMITRA PAL,J. - (1.) In the writ petition, the petitioner has challenged the recovery proceedings initiated for realisation of dues under the Central Sales Tax Act, 1956 for the four quarters ending on 31st March, 2008 on the ground that such demand raised during the pendency of the revisional petition before the Board is bad, illegal and without jurisdiction. It has been stated that as revisional application has been filed before the West Bengal Commercial Taxes Appellate and Revisional Board, appropriate order may be given for early disposal of the said petition under the Act. It is submitted by Mr. Basu Thakur, learned advocate appearing on behalf of the petitioner that his client is not in a position to pay the demand and to furnish bank guarantee.
(2.) Having heard the learned advocates for the parties, since revisional petition is pending before the West Bengal Commercial Taxes Appellate and Revisional Board, considering such facts and circumstances of the case, the writ petition is disposed of by granting liberty to the petitioner to deposit a sum of Rs. 2,00,000/- and to furnish a bank guarantee of Rs. 3,00,000/- of any nationalized bank to the satisfaction of the Commissioner of Sales Tax, West Bengal, the respondent no.4, within a fortnight from this date. If such deposit is made and such bank guarantee is furnished, the respondents are restrained from taking any coercive action till the revision petition pending before the Board is disposed of. If the petitioner does not deposit the amount and furnishes the bank guarantee or fails to deposit the amount or does not furnish the bank guarantee, the respondent authorities are at liberty to take action in accordance with law.
(3.) It is also made clear that money deposited and bank guarantee furnished shall be without prejudice to the rights and contentions of the parties and shall be subject to the decision of the revision petition pending before the Board.;