Judgment : A.M. Khanwilkar, J. - 1. Heard counsel for the parties. 2. We are in agreement with the stand taken by the respondent-Corporation in particular that the petitioner cannot claim any relief against the Corporation, inasmuch as there is no lis between the petitioner-Union and the Corporation. If the members of the petitioner- Union have any claim against the Corporation, that will be in their individual capacity, which cause cannot be pursued by the Union, for and on behalf of its members. Moreover, the petition is not filed in representative capacity, but only for and on behalf of the members of the Union, albeit on the authorization given by its members. As aforesaid, that cannot be the basis to entertain the reliefs claimed by the petitioner-Union, who has no lis with the Corporation. Moreover, the claim pertains to the assessment years 1996-97 to 2005-06. Even if the petitioner may be justified in pursuing the claim for and on behalf of its members, it is doubtful whether petition filed in the year 2010 can be the basis to entertain such grievance, as the claim having become barred by limitation. We may not be understood to have expressed any final opinion on this count. Suffice it to observe that the petition filed by the Union cannot be taken forward for the reliefs, as claimed against the respondent-Corporation. It will be open to the concerned Truck Operators, from whose bill amount the Corporation has deducted the tax at source, to ask for reimbursement and that claim can be considered by the Corporation on its own merits, in accordance with law, on case to case basis. 3. Petition stands disposed of accordingly, so also the pending application(s), if any.