This Petition is filed by the Petitioner on the basis of a claim of Rs.4.08 Lacs on account of goods sold and delivered, for which invoices have been duly raised on the Respondent company. In its reply, the Respondent accepts sale of goods but submits that a sum of Rs.1,69,353/- was paid by it to the Sales Tax authorities including the penalty and penal interest on account of M/s Padmavati Enterprises which is a sister concern of the Petitioner upon specific instructions from the Petitioner. The Respondent submits that it is ready and willing to pay Rs.1,40,818/- which alone is due and payable according to it to the Petitioner. The Respondent offers to make this payment within a period of three weeks from today. The cheque for this amount shall be drawn directly in the name of the Petitioner. The Petition is disposed of subject to this payment with liberty to the Petitioner to file a suit in respect of the balance of his claim. It will be open to the Petitioner to contend in the suit that M/s Padmavati Enterprises is not a sister concern of the Petitioner or that the Petitioner had not issued any instructions to the Respondent to make any payment on account of M/s Padmavati Enterprises. Even the contentions of the Respondent in this behalf are kept open. So also, the Respondent's contentions concerning further demand, if any, raised by the tax authorities for sales effected by the Petitioner or
