DIVYAM SPINNER Vs. GENERAL MANAGER, DISTRICT INDUSTRIAL CENTRE

JUDGEMENT

(1.) The respondents sanctioned the benefits of Sales Tax Deferral Scheme for five years to the appellant. Since agreement was not executed, the benefit was denied. The writ petition challenging the order dated 23 March 1999 cancelling the Eligibility Certificate was dismissed by the Writ Court. The related appeal was dismissed by the Division Bench by judgment, dated 22 February 2002 in W.A.No.1052 of 2001. The Special Leave Petition filed against the judgment in W.A.No.1052 of 2009 was dismissed as withdrawn with liberty to file a review petition before the learned single Judge. The Review Petition filed by the appellant pursuant to the liberty given by the Supreme Court was dismissed by the learned single Judge on the ground that no purpose would be served by considering the petition after the expiry of 17 years and more particularly, after the period of Sales Tax Deferral Scheme. The order is under challenge at the instance of the appellant.

(2.) The learned Senior Counsel for the appellant contended that the learned single Judge ought to have decided the review petition on merits without dismissing it on the ground of efflux of time. According to the learned Senior Counsel, in view of the dismissal of the review petition, the respondents have made a claim for interest for the entire period and the same would cause considerable hardship to the appellant.

(3.) We have also heard the learned Additional Advocate General on behalf of the respondents.