Modification in Order —Payment of Installments  -– The petition has been filed for modification of an order dated December 7, 2021. By the order dated December 7, 2021, the petitioner was permitted to pay the entire outstanding amount of Rs.43,49,50,071/- in 24 equal or nearly equal monthly installments beginning December 15, 2021. On the petitioner’s subsequent application, the original order was modified on March 23, 2022. The prayer is made is for a three-month moratorium of the payment to be made in terms of the order dated December 7, 2021 as modified on March 23, 2022. The court observed that in view of the apparent damage to the petitioner’s manufacturing facility, a moratorium for a period of two months is granted.

Held that:- The Hon’ble High Court modified the previous orders of December 7, 2021 and March 23, 2022. Further directed that upon the first default of the petitioner in making the payment in terms of this order and without further reference to this Court or other authority, it will be open to the Department to take immediate appropriate steps in accordance with law.