We may also observe that in terms of the interim order dated 01.08.2003 passed by the Apex Court in the instant civil appeals, the Apex Court refused to grant any interim relief to the appellant in respect of the period 1994-95 to 2001-02 at that stage except with regard to demand for penalty which had already been stayed and which stay were to continue till the disposal of the appeal. However, so far as future realizations were concerned, it was ordained that the appellant i.e. petitioner herein shall pay the amounts either under Section 5 or under Section 6 whichever rate is higher to the respondents subject to the appellant giving an undertaking in writing that in the event the appellant is found liable to pay both the amount under Section 5 and under Section 6, it will pay the difference to the respondents together with interest calculated @ 12% per annum. At para7 of the judgment, the Apex Court also took note that all those appellants fell in the category of manufacturers or dealers of the motor vehicles. They had paid taxes under Section 7(4) of the Bihar Act. Likewise, in respect of those vehicles retained and used by the appellants for their own purpose and not sold, the appellants had discharged their tax liability under Section 5 of the Bihar Act as well. Apparently, the tax liability under Section 6 of the Bihar Act remained undischarged in full on the part of the appellants despite the interim order dated 01.08.2003. Petitioner at para-17 of its supplementary affidavit has also categorically stated that it had an original tax liability of Rs. 11,27,46,200/- from which an amount of Rs. 61,67,125/- was deposited by it. It is further stated that in order to show bonafide on its part, after the disposal of the Civil Appeals vide judgment dated 14.12.2018, it has deposited the balance amount of Rs. 10,65,79,075/- by a demand draft dated 07.01.2020.
