( 1. ) IN these writ petitions a common question arises about the applicability of the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002 for liquidating the arrears of tax under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 and the Central Sales Tax Act, 1956. Petitioners have availed the benefit of the Madhya Pradesh Deferment of Payment of Tax Rules, 1994 issued as per Notification No. A-3-24-94-ST-V (108) dated October 6, 1994. Under the deferment scheme tax is payable on a future date. The amount of deferred liability to a date after April 1, 2001 has been treated as not "due" under the M. P. Bakaya Rashi Saral Samadhan Yojna, 2002 (hereinafter referred to as the "scheme") and Rules framed there under. The question which has been agitated precisely whether the amount of liability of tax which has been determined, but has been "deferred" to a future date, can be said to be a tax "due" to extend benefit of the "scheme".

( 2. ) THE relevant factual matrix of each writ petitions indicates that each of the petitioners has been assessed to tax covered under one or other Acts mentioned in Scheme and the petitioners industries are availing the benefit of deferment scheme