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Heard Mr. Anip Sachthey, learned counsel for the State of West Bengal and Mr. Parag P. Tripathi, learned senior counsel for the respondent.

The factual controversy as emerged in this petition need not be stated in detail, for Mr. Anip Sachthey, learned counsel appearing for the State, fairly stated that the State is duty bound in law to comply with the order passed by the Division Bench of the High Court. Be it mentioned that the High Court had granted forty two months for payment of the amount in seven instalments. We are inclined to extend the period from forty two months to five years and therefore we think that there should be ten instalments and accordingly it is so directed. It is necessary to state here that the aforesaid amount shall be paid by the State of West Bengal to Industrial Development Corporation which in turn shall pay it to the Department of Commercial Taxes, State of West Bengal, in the account of the assessee.

Mr. Parag P. Tripathi, learned senior counsel submitted that he has no objection for this arrangement but the Sales Tax Authorities should not take any coercive steps pertaining to payment of this subsidy against the assessee as it is the responsibility of the State. This position is acceded to by Mr. Anip Sachthey. Hence, it is directed that till the amount of subsidy has undertaken by the State of West Bengal is paid to the Department of Commercial Taxes, State of West Bengal, no coercive steps shall be taken against the assessee.