D. V. Shylendra Kumar, J. - The writ petition by the dealer under the Karnataka Sales Tax Act, 1957 whose request for availing the benefit under what is known as "Kara Samadhan Scheme" in terms of Government Order No. FD 291 CSL 03 dated October 3, 2003 was denied by the authorities under the Act meant to implement the Scheme with a complaint that the petitioner has been unjustly and illegally deprived the benefit of the Scheme though the petitioner had fully complied with the necessary requirements under the Scheme for availing of the relief.

The brief facts are that the petitioner had suffered penalties for the years 1995-96 - Rs. 3 lakhs, 1996-97 - Rs. 75,000 and 1997-98 - Rs. 3 lakhs. In the appeal before the first appellate authority, the petitioner was able to get such penalties reduced to Rs. 1 lakh, Rs. 10,000 and Rs. 1 lakh, respectively.

The petitioner had pursued his efforts for further reduction by filing second appeals before the Tribunal. Such appeals were filed on September 7, 2000. The petitioner attempted to seek an interim order to stay recovery of the amount pending appeals before the Tribunal. Being not successful, had approached this court by filing Writ