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2000 (8) TMI 1118

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....Katju and Onkareshwar Bhatt, JJ. Bharatji Agrawal and Piyush Agrawal for the Petitioners. JUDGMENT By the Court - Heard. 2. The petitioner was granted exemption under Section 4 - A of U. P. Trade Tax Act from 1st February, 1983 to 31st January, 1988. However he was directed to pay trade tax for the Assessment Year 1984 - 85. In pursuance to the order petitioner deposited an amount of R....