Court passed an interim order directing assessee to continue to pay electricity duty at lesser rate and to deposit differential amount of duty in a separate ‘non-lien/escrow’ account till disposal of case by Supreme Court. Assessee claimed deductions under section 43B(1) in respect of such amount deposited in no-lien/escrow account.  Assessing Officer disallowed  on ground that assessee was holding money in said account and same was not ‘actually’ paid to State Government.  Since assessee had deposited sum of money in no lien/escrow account where assessee did not wholly lose control over it and State Government had no access to it until disposal of writ by Supreme Court, such payment would not satisfy requirement of amount having been actually paid  for claiming deduction under section 43B(1) of the Act. (AY. 2009-10)