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It is submitted by the learned counsel for petitioner that against the assessment order an appeal preferred by the petitioner is pending before the respondent no.4 and till the appeal is decided, further proceedings in continuation to show cause notice Annexure P-6 may be stayed. Reliance is placed by the petitioner to Division Bench judgments of this Court in W.P.No.8252/2012 M/s Vijay Tank & Vessels Private Limited Vs. The Divisional Deputy Commissioner of Commercial Tax, Sagar & others dated 28.5.2012, S.R.Kalani & Co. Vs. C.L.Sharma & another [(2004) 3 STJ 282 (MP)] and a Single Bench judgment of this Court in Haji Abdul Hussain T.Malu Bhai Vs. Assistant Commercial Tax Officer & M/s Texmo Pipes And Products Ltd Asst. Commissioner of Commercial Tax, Khandwa & others others [(2008) 13 STJ 516 (MP)] and submitted that on the aforesaid directions, this petition may be disposed of.

We may hasten to add, we have not expressed any opinion on the merits of the case.

The writ petition is accordingly disposed of. There shall be no order as to costs."

Considering the fact that the identical controversy has been decided in M/s Vijay Tank & Vessels Private Ltd. (supra) and at present we are having no reason to differ with the aforesaid order, we dispose of this petition in terms of the directions issued by the Division Bench in M/s Vijay Tank & Vessels Private Ltd. (supra). The M/s Texmo Pipes And Products Ltd Asst. Commissioner of Commercial Tax, Khandwa & others aforesaid directions shall be applicable in the present case mutatis mutandis. No order as to costs.