MAHARANI FUELS P LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS petition has been filed in effect, that the petitioner be granted a tax holiday, re. sales tax regard being had to the industry which has been set up. The industry is special smokless fuel. The contention of the petitioner are two fold - (a) that it should be put into 1986 policy as it was extended and in the alternative (b) the 1995 policy.

(2.) IN so far as the first aspect is concerned, upon exchange of pleadings the record is thus : The petitioner 'sfactory did not go into production even until 31 March, 1993. If the 1986 policy was to be availed of then the petitioner ought to have written to the Director of Industries within 30 days of the date of production whether it desired to avail of the benefits so announced by the incentive policy. It is acknowledged at the Bar and record, both, that the petitioner did not respond by seeking the benefits of incentive policy. In so far as claiming any benefit out of the 1995 policy is concerned, this was applicable to such units which went into production between 1.9.1995 and 31.8.2000. The petitioner 'sunit went into production on 18 February, 1994. The 1995 policy was not applicable to the petitioner.

(3.) DISMISSED .