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REPORTABLE IN THE SUPREME COURT OF INDIA

 CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS. 3256 OF 2019 (arising out of SLP (C) No.26913 of 2018)

VST INDUSTRIES LIMITED     ...APPELLANT  

Vs.

THE STATE OF UTTAR PRADESH & ORS.     ...RESPONDENTS

J U D G M E N T

ASHOK BHUSHAN, J.

This appeal has been filed against the Division

Bench  order  of  the  Allahabad  High  Court  dated

11.07.2018 by which order the High Court directed: -

“…Subject  to  deposit  of  50%  of  the interest  so  demanded  by  way  of recovery dated 26.06.2018 within the next  one  week,  no  coercive  measure may be taken against the Petitioner till 18th July, 2018.

List  this  matter  on  18th July,  2018 along with Writ-Tax No.757 of 2018.”

2. The order impugned under this appeal is only an

interim order. In above interim order, High Court

directed the writ petition to be listed along with

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Writ-Tax No. 757 of 2018. The Division Bench of the

High Court has decided the Writ-Tax No. 757 of 2018

vide  its  judgment  dated  22.11.2018  against  which

judgment, Civil Appeal Nos.3257-3268 of 2019, Indian

Oil Corporation Limited vs. State of U.P. and others,

have been filed, which have been decided by us by

order of the date.  

3. Learned counsel for the appellant submits that

after interim order dated 11.07.2018 passed in the

writ petition of the appellant, about 33 percent of

amount of interest has already been realised from the

appellant. In our Order of the date passed in Civil

Appeal Nos.3257-3268 of 2019, Indian Oil Corporation

Limited  versus  State  of  U.P.  &  Others,  we  have

decided issues pertaining to liability of interest

under U.P. Act 2007. Writ petition in which impugned

interim order dated 11.07.2018 is still pending in

the High Court. We are of the view that writ petition

of the appellant pending in the High Court need to be

finally decided.  

4. In result, this appeal is disposed of providing

that  no  further  recovery  be  affected  against  the

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appellant towards the demand of interest on arrears

of Entry Tax and recovery, if any, of the interest

from  the  appellant  shall  be  subject  to  the  final

outcome of the Writ-Tax No. 961 of 2018 filed by the

appellant.

 5. The appeal is disposed of accordingly.

......................J.                              ( ASHOK BHUSHAN )

......................J.                              ( K.M. JOSEPH )

New Delhi,  April 22, 2019.