2000 (8) TMI 1093

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....ivered by G.S. SINGHVI, J.-The petitioners have challenged the vires of notification dated March 31, 1999 by 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 Decem....

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....ndents shall not initiate proceedings for recovery of lump sum tax at the enhanced rates from the petitioners for the 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 ....