Judgment

M. HIDAYATULLAH, J.

( 1 ) BY an order dated 12/02/1962 this Court granted conditional stay of the operation of an Assessment Order passed by the Sales Tax Officer (XII) Enforcement Branch. Greater Bombay, and of the notice of demand issued by him against Dr. M. N. Kaul (deceased ). The notice of demand required Dr. Kaul to say Rs. 18,240,06 P. and stay was granted on condition that Dr. Kaul must furnish bank guarantee for the amount in favour of the Registrar of this Court Dr. Kaul furnished guarantee of the National and Grindlays Bank Ltd. and it was accepted by this Court and the Sales Tax Officer. We shall presently refer to the terms of this guarantee which was executed by the Bank on 23/03/1962. Dr. Kaul died and the Writ Petition was placed before this Court on 15/03/1965. On that date the minutes record:"the Court made no order as the Writ Petition has abated due to the death of the petitioner. "

( 2 ) ON 25/11/1965 the State of Maharashtra moved Civil Miscellaneous Petition No. 331 of 1966. It was stated that the order of stay had come to an end and the amount of Rs. 18. 240. 06 P. which had by addition of interest become Rs. 19,581. 50 P. became payable. The State, t