TMI Blog1992 (10) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the petitioner is that entire tax for the years in respect of which the interest is sought to be recovered from the petitioner, had been paid prior to the commencement of the scheme as contained in the aforesaid G. O. dated 12-5-1989 (Annexure No. 2 to the petition). The question for consideration is whether the petitioner is entitled to any benefit of the aforesaid G. O. when the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho were not in arrears at the time the scheme was enforced. 2. Similar question come up before this Court in Shyam Sunder Garib Das v. Sales Tax Officer, Kashipur, Naimtal, 1991 UPTC 1258, when analogous Circular dated 28-5-1982 was issued and then this Court took the view that circular was applicable only to those dealers who had deposited the arrears after the issue of circular dated 28-5-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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