2000 (8) TMI 1093

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..... which rule 39A of the Haryana General Sales Tax Rules, 1975 (for short, "the Rules") has been amended so as to make the brick kiln owners liable to pay lump sum tax with effect from October 1, 1998. 2.. Learned counsel for the petitioners invited our attention to the order dated December 11, 1996 passed in C.W.P. No. 11994 of 1996 [Ranbir Singh Ram Gopal v. State of Haryana [2002] 125 STC 326 (P .....

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..... he period between October 1, 1998 and March 31, 1999. If the proceedings for recovery of the lump sum tax have already been initiated on the basis of the impugned notification and See [1999] 113 STC Statutes 129. order has already been passed by the concerned authority, then the same shall not be implemented. It is, however, made clear that the petitioners shall be liable to pay tax at the old rat .....

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