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), Mumbai. …Applicant 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 8th December, 2023, to submit that under the Amnesty Scheme framed under Section 13(1) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, the Respondent has already deposited the disputed tax amount and therefore, the PRIYA RAJESH SOPARKAR Digitally signed by PRIYA RAJESH SOPARKAR Date: 2026.10.08 17:31:37 +0530 6 STR 21-11-OS.DOC 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.) {