1 The petitioners in all these petitions are dealers duly registered under the Jammu & Kashmir General Sales Tax Act, 1962, hereinafter to be referred to as tae Act, who have been called upon the pay either interest on the amount of sales tax already deposited by them, or to pay the amount of sales tax that is still due from them along with interest chargeable on it in terms of Sec.8 of the Act. For a better understanding of the controversy raised in these petitions, the petitioners assesses may be conveniently placed in four categories, viz., (i) an assesses who has neither filed the return of his turn-over, nor deposited the sales tax due on it, and the Assessing Authority has determined the amount of tax payable by him and issued a composite demand notice asking him to deposit the amount of tax along with interest due on it; (ii) an assesses who has filed the return of his turn over but has not deposited the sales tax due on it; and the Assessing Authority having accepted his return, has issued a composite demand notice, asking him to pay the amount of tax along with interest due on it; (ii an assesses who has not only filed the return of his turn-over, but has depos