JUDGMENT This writ petition under Article 226 of the Constitution of India has been filed by the petitioner praying for issuance of a direction to the respondents to pay to the petitioner his admitted dues which amounts to Rs. 19,26,500/-, against the goods supplied by the petitioner to the respondents. In substance, the petitioner is claiming payment of his admitted dues from the respondents. He has stated in the writ petition that he had supplied goods to the respondents and the details of bills amounting to Rs. 43,35,000/- and Rs. 36,28,500/- have been given in paragraphs 6 and 7 of the writ petition, out of which Rs. 19,26,500/- is claimed to be outstanding for payment by the respondents, as the rest amount has been paid to the petitioner. The petitioner has further stated that this amount has been shown as due in the reply to the notice given under the Income Tax Act. I have heard the counsel for the parties and perused the records. Learned counsel for the petitioner contended that the amount of Rs. 19,26,500/- is admitted to be dues against the respondents and as such the writ petition is maintainable. In support of his contention, he further submits that the petitioner has shown the amount of Rs. 19,26,500/- to be recoverable from the respondents. The Income Tax Authority sought for information from the respondent vide notice dated 11.12.2007 under section 133(6) of the Income Tax Act and pursuant thereto, the respondents had submitted reply showing the said amount as outstanding . I have gone though the entire documents referred to by the learned counsel for the petitioner. Annexure 5 to the writ petition is a copy of the letter dated 18.12.2007 issued by the respondents. This letter does not indicate that the respondent have admitted that the payment has not been made to the petitioner. This letter simply shows that the petitioner had supplied certain materials to the respondents. To maintain the writ petition, the amount which is claimed by the petitioner to be outstanding against the respondents must be admitted to be due for payment to the petitioner. It is not disclosed specifically and categorically by virtue of any document whether the amount claimed by the petitioner for payment is due or it has been paid. To maintain the writ petition, the amount which is claimed by the petitioner to be outstanding against the respondents must be admitted to be due for payment to the petitioner. It is not disclosed specifically and categorically by virtue of any document whether the amount claimed by the petitioner for payment is due or it has been paid. The petitioner has to show that the said amount has not been paid by the respondents in spite of their admission, till the date of filing of the writ petition. Thus annexure 5 to the writ petition does not, in any way, help the petitioner. Annexure 3 to the writ petition, which has been relied upon by the petitioner, is the letter written by the respondent to the petitioner in which it is categorically stated to send the final statement of bills raised and payment received by the petitioner. This letter shows that the amount has not been settled between the parties. It cannot therefore be held, by any stretch of imagination, in absence of evidence, that the amount claimed by the petitioner is admitted by the respondents to be outstanding. This writ petition is not maintainable and is accordingly dismissed. However, the petitioner, in accordance with law, has remedy to file a civil suit before competent court of law, and the petitioner, if so advised, may file a proper remedy before the competent court of law.