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2009 (12) TMI 899 - MADHYA PRADESH HIGH COURTWhether for facilitating the implementation of Scheme of 2002 the State Government framed rules known as the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002 whereunder rule 2(1)(h) defines "amount of arrear" and the said definition nowhere categorises that the assessee, enjoying the benefit of payment of instalments, will not be covered? Held that:- In the case at hand, admittedly prior to the circular dated February 8, 2002 the Scheme of 2002 do not categorise that the assessee, availing of the benefit of instalments, will be excluded from consideration under the Scheme of 2002. Further clarification circulated vide annexure P2 does include the class of assessee, who are being given the benefit of instalments and otherwise covered by the Scheme and it was only by letter dated February 8, 2002 that the Commissioner, Commercial Tax, has instructed its subordinate staff not to accept the applications and not to issue form No. 2 under the Scheme of 2002 to such class of persons. In the considered opinion of this court, since the petitioner had filed an application on January 24, 2002 and had deposited the amount, as sought for under the Scheme of 2002, i.e., much before the issuance of letter dated February 8, 2002, it was incumbent upon the respondents to have accepted the same and have issued the form No. 2. Petition is allowed. The respondents are directed to accept the application preferred by the petitioner in pursuance of Scheme of 2002 and decide the same on its own merit.
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