JUDGMENT DEEPAK VERMA, J. - Respondents have filed their reply to the show cause notice issued to them. It is not in dispute before me that the question involved in this petition, has already been answered by the Division Bench of this Court in Writ Petition No. 3756 of 1995 decided on April 16, 1996 (Swastik Roadways v. Commercial Tax Officer, Burhanpur [1996] 103 STC 106). In the said judgment provisions of sections 57, 58 and 59 of the Madhya Pradesh Commercial Tax Act, 1994 and rule 75 of the Rules framed thereunder have been declared ultra vires. Against the said judgment, respondent-State has preferred special leave petition in the Supreme Court of India, which is numbered a S.L.P. (Civil) 12343 of 1996 [See [1996] 102 STC (JOURNAL) 2] and leave to appeal has been granted but stay has been refused with certain directions. The directions is that the assessee shall be bound to maintain the account so that in the event that the appellants (State and others), succeed in the appeal, they small be in a position to recover the amount due by the assessee under the challenged provisions. Shri Choudhary submits that the petitioner is maintaining a separate account in this regard which are in the custody of the respondents and further makes a statement that the petitioner would continue to keep the account in future also till the pendency of the appeal before the Supreme Court of India, provided that the account books seized by the respondents are returned back to the petitioner, in accordance with law. Consequently, it is directed that the petitioner would maintain separate account in this regard so that in the ultimate success of the State in the Supreme Court, it shall not be difficult to recover whole of the amount. The account books seized by the respondent-State would be returned back to the petitioner within a reasonable time, in accordance with law. In the light of the order passed in the case of Swastik Roadways [1996] 103 STC 106 (MP), this petition stands allowed. The amount recovered from the petitioner under section 57 of the Madhya Pradesh Commercial Tax Act, towards penalty would be refunded back to the petitioner within a reasonable time by the respondents. 2. With these observations, this petition stands disposed of finally, but with no orders as to costs. Petition allowed.