GURURAJAN, J. ( 1 ) PETITIONER M/s. A. J. Shetty and Co. , (P) Ltd. , a dealer, is challenging Annexure - C, an endorsement dated 21. 5. 2001. Petitioner also seeks a direction with regard to extension of "benefits in terms of the Circular dated 9. 4. 1999 (Annexure-A ). ( 2 ) PETITIONER is a dealer in terms of Sales Tax Laws. There was some delay in payment of tax for the assessment years 1984-85, 1986-87, 1993-94 and 1995-96. According to the petitioner, except a sum of Rs. 40,000. 00 for the year 1986-87, he has fully paid the tax for the remaining three years, ( 3 ) RESPONDENT - 1 issued Annexure -A, a proceedings of the Commissioner of Commercial Taxes, in the matter of waiver of penalty and interest on tax relating to the assessment years upto 1996-97 One Time Relief. Annexure-A had been issued in the light of the Budget Speech for the year 1999-2000 made by the Deputy chief Minister and Minister for Finance and Planning. Petitioner made an application in terms of Annexure-B in the light of the notification at Annexure -A. Respondents have rejected the application in terms of the impugned endorsement. Petitioner is therefore before me. ( 4 ) RESPONDENTS have entered appearance. They justify the action. They say that the scheme is provided for One Time Relief only in so far as tax is concerned. It does not encompass other outstandings. ( 5 ) HEARD the learned Counsel for the parties. Perused the material on record. ( 6 ) ANNEXURE-A is a beneficiary proceedings in the light of an announcement by the Government. In Annexure-A it is seen that the Government, with a view to reduce litigations and mop up revenue l9cked up in disputes, provided 'one time Relief measure. It however provided for waiver if the arrears were to be paid before 30. 6. 1999. Clause 5 of the Annexure-A provides for verification of the details of payment of tax and arrears outstanding against the dealers opting for the scheme. Petitioners admittedly has sought for 'one Time Relief measure in terms of Annexure-B. While rejecting the petitioner's request, it is stated in Annexure-C that the waiver is available only in so far as the period 1986-87 is concerned. Petitioners admittedly has sought for 'one Time Relief measure in terms of Annexure-B. While rejecting the petitioner's request, it is stated in Annexure-C that the waiver is available only in so far as the period 1986-87 is concerned. According to the respondents, 'one Time Relief measure is not applicable in respect of penalty and interest in terms of the notification. This interpretation, in my view, would be contrary to the object of the proceedings of the Government. The object of providing 'one Time Relief measure is to reduce litigations and to mop up the revenue locked up in disputes. It is seen that the Budget speech itself has provided for waiver of penalty and interest on tax relating to the assessment years upto 1996-97. I am of the opinion that this narrow interpretation would defeat the very object of annexure-A. Annexure-A is a beneficiary proceedings to mop up the revenue locked up in disputes. If the argument of the other side is accepted, it would result in further litigations in addition to the revenue getting locked up in disputes. Moreover, the proceedings do not confine the benefit only to the basic tax as contended by the respondents. The word 'outstanding' has to be understood as an amount payable by the petitioner in terms of sales tax laws. In the case on hand, penalty and interest are relatable to the tax due, and, therefore, it is certainly an 'outstanding' in terms of sales tax laws. Therefore, the respondents' restricting the relief only for the period 1986-87 and rejecting the request for other years on the ground of no 'outstandings', in my view, requires interference in the light of the object of Annexure-A. ( 7 ) IN the circumstances, accepting the arguments of the petitioner, I deem it proper to set aside Annexure-C and direct the respondents to consider Annexure-B in its entirety in the light of annexure-A and pass an appropriate order in accordance with law. Time for compliance is three months from the date of receipt of a copy of this order. 6. Ordered accordingly. No costs. --- *** --- .