Petitioner-company carried out work of setting up, management and operating of 1542 Common Service Centres (CSC) in central and southern Assam for respondent no. 3. Assessee filed  petition seeking issuance of appropriate writ, order or direction to respondent no. 3 to release outstanding payment along with interest on delayed payment at rate of 15 per cent per annum for outstanding dues in lieu of work carried out by petitioner. Petitioner contended that respondent No.3 under garb of notices dated 08.01.2011 and 04-07-2014 under section 226(3) were not making payment of outstanding dues and therefore, notices issued by revenue was under challenge in present petition. Court held that  since issue with regard to recovery had been put to rest in earlier two rounds of litigation and petitioner was trying to re-agitate issue before High Court by filing a petition, it would not be maintainable and hence  dismissed.