A R RICE MILLS Vs. STATE OF HARYANA

JUDGEMENT

(1.) IN this petition, the petitioner has prayed for quashing the decisions of the Lower Level Screening Committee (for short, "LLSC") and the Higher Level Screening Committee (for short, "HLSC") in the matter of grant of eligibility certificate under the Haryana General Sales Tax Rules, 1975 (for short, "the Rules").

(2.) A perusal of the record shows that the petitioner set up a small -scale industry at village Kutail, District Karnal, for milling of rice, polishing, etc., and started commercial production on December 23, 1995. After completion of all formalities, the petitioner submitted an application to the General Manager, District Industries Centre, Karnal, for grant of eligibility certificate for tax exemption. The application of the petitioner came up for consideration on March 20, 1998 before the LLSC, which rejected the same on the ground of non -production of change of land use certificate. The appeal filed by the petitioner against that decision was dismissed by the HLSC in its meetings held on March 19, 1999 and July 1, 1999. The review application filed by the petitioner was dismissed by the HLSC on September 23, 1999.

(3.) AFTER perusing the averments made in the petition, we requested Shri Jaswant Singh, learned Deputy Advocate -General to accept the notice on behalf of the respondents because in a number of cases, similar decisions of the LLSC and the HLSC have already been quashed by this Court.