1992 (10) TMI 260

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..... on the G. O. dated 12-5-1989 (Annexure No. 2 to the petition). The contention 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 petit .....

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..... by those who had paid tax before the commencement of the scheme and who 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 .....

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