JUDGMENT :

J.B.PARDIWALA, J.

1. By this writ-application under Article 226 of the Constitution of India the writ-applicants have prayed for the following reliefs :-

“(a) To quash and set aside the demand notice dated 05.11.2020 bearing Certificate No.RC3134/2020 at ANNEXURE-A passed by the Respondent No. 2;

(b) Pending hearing and final disposal of this petition, this Hon'ble Court may be pleased to stay implementation and operation of demand notice dated 05.11.2020 bearing Certificate No.RC3134/2020 at ANNEXURE-A and restrain respondents from taking any coercive action against the Petitioners herein;

(c) Any other and further relief, which is just and proper, may kindly be granted as may be deemed expedient by this Hon'ble Court in the facts and circumstances of the case.

(d) Award cost of the present petition.”

2. The facts giving rise to this writ-application may be summarised as under :-

2.1 It appears from the materials on record that the present litigation is an off shoot of the earlier litigation between the parties. We are talking about the Special Civil Application No.4895 of 2003