Court Rules Denying Tax Remission Without Circular Provision Unjust, Ensures Fairness for Honest Taxpayers Against Discrimination.

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....Relief of remission of tax - In case State's action is allowed to stand, it would mean that an honest tax payer would be discriminated since those who have not paid tax have already been granted relief of remission - the authorities were not justified in refusing to grant relief of remission merely on the ground that an enabling provision does not exist in the circular. - HC....