ORDER 1. In this appeal by special leave the core issue issequel to the decision ofseven-Judge Constitution Bench in Synthetics and Chemicals Ltd. v. State of U.P.Subsequently, it appears that contrary views were expressed by different Benches of this Court as to whether money, which had not been recovered in respect of the period prior to 25-10-1989 could be recovered thereafter. The matter has now been set at rest byConstitution Bench in Somaiya Organics (India) Ltd. v. State of U.p2 Learned counsel for the parties are agreed that the reasoning of the judgment and the conclusions arrived at therein by the Constitution Bench apply to this case. 2. Therefore, we allow this appeal in terms of the judgment in Somaiya Organics case2• The reasoning and conclusions of that judgment shall apply to this case. 3. Asconsequence, the bank guarantee shall stand discharged and the appellant shall have the liberty to proceed in accordance with law. No costs.