THE ADDL. COMMISSIONER OF SALES TAX, VAT-3, MUMBAIversusB AND V AGRO IRRIGATION CO. MUMBAI

                                                                        6 STR 21-11-OS.DOC




                                                                                Priya Soparkar

                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                  ORDINARY ORIGINAL CIVIL JURISDICTION


                                   SALES TAX REFERENCE NO. 21 OF 2011
                      The Addl. Commissioner of Sales Tax, (Vat-III),        …Applicant
                      Mumbai.
                            Versus
                      B & V Agro Irrigation Company, Mumbai.                …Respondent



                      Ms. Jyoti Chavan, Addl. GP, with Mr. Himanshu Takke, AGP for the
                            Applicant-State.
                      Mr. Yash Dethe i/by Mr. C.B. Thakar, for the Respondent.


                                           CORAM: SUMAN SHYAM &
                                                  GAUTAM A. ANKHAD, JJ.
                                           DATED:      8th OCTOBER, 2026.
                      PC:-

                      1.     Ms. Jyoti Chavan, learned Addl. GP is present for the

                      Applicant-State. Mr. Yash Dethe, learned counsel appearing for the

                      Respondent has tendered a copy of the Settlement Order dated 8 th

                      December, 2023, to submit that under the Amnesty Scheme framed

                      under Section 13(1) of the Maharashtra Settlement of Arrears of
         Digitally
         signed by
         PRIYA
PRIYA
RAJESH
         RAJESH
         SOPARKAR     Tax, Interest, Penalty or Late Fee Act, 2023, the Respondent has
SOPARKAR Date:
         2026.10.08
         17:31:37
         +0530
                      already deposited the disputed tax amount and therefore, the




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matter has been settled. Copy of the order is taken on record and

marked “X” for identification.


2.    In view of the above, nothing survives for consideration of

this Court.


3.    Ms. Jyoti Chavan, learned Addl. GP, on verification of the

record, does not dispute the assertion of the Respondent.


4.    This Sales Tax Reference, therefore, stands disposed of.


5.    The question of law involved in this reference, if not already

decided in any other proceeding, shall be kept open for

consideration in an appropriate proceeding.



(GAUTAM A. ANKHAD, J.)                         (SUMAN SHYAM, J.)
                                                                    {




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