COMMISSIONER COMMERCIAL TAXES JAIPUR Vs. SHIVANI MINERAL

JUDGEMENT

(1.) THIS revision is directed against the order dated April 15, 1998, passed by the Rajasthan Tax Board. The assessee has made an application under the New Incentive Scheme, 1989 for sanctioning the eligibility for availing the benefit of the scheme. The District Level Screening Committee has rejected the application of the petitioner as belated one. The Tax Board vide its order under appeal has found that under the Incentive Scheme, 1989 specific power has been conferred on the District Level Screening Committee or SLSC as the case may be to condone the delay and consider the delayed applications not only under the Scheme of 1989, but even such application under the Scheme of 1987 which have been rejected only on the ground of delay, and directed the District Level Screening Committee to consider the application on merit in accordance with law. Considering the application for condoning the delay, the Tribunal has held that it was a case of condoning the delay. Though matter rest with the discretion of District Level Screening Committee, but the said exercise of discretion is subject to appeal and appellate authority has the same powers in considering the application it has exercised its discretion on merit of condonation application.

(2.) I am of the opinion that no interference is called for. Accordingly this revision is dismissed with no order as to costs. Petition dismissed. .