BAJAJ INDUSTRIES Vs. DISTRICT LEVEL COMMITTEE

JUDGEMENT

(1.) THIS writ petition has been filed with a prayer that application submitted by the petitioner for giving benefit of Sales Tax Incentive Scheme for Industries, 1987 (for brevity, "the Scheme, 1987 may be given to it, which has been denied, on account of bar of limitation.

(2.) IT is submitted by Mr. Singhal, learned counsel, that the petitioner-firm established a new unit. For manufacturing the marble tiles and slabs, which went into production on July 5, 1986. The petitioner was granted provisional registration certificate (annexure 1) under the provisions of the Rajasthan Sales Tax Act, 1954 (for short, "the Act, 1954") from November, 1985, which was made permanent thereafter. The petitioner also submitted an application on July 20, 1987 (annexure 2), under the Scheme, 1987. This application was returned vide letter dated October 31, 1987 (annexure 3) to the petitioner, on account of several defects in the same. Thereafter, again, Sales Tax New Incentive Scheme, 1989, was announced and the petitioner submitted another application on December 28, 1989 (annexure 4 ). The District Level Committee informed the petitioner vide letter dated August 31, 1990 (annexure 5) that, since the unit of the petitioner falls in 1985 Dispensation Scheme, therefore, the benefit under the Scheme of 1989 is not available to the petitioner. IT was further mentioned that if the petitioner desires, the matter, regarding giving benefit of Incentive Scheme, 1987, can be considered, to which the petitioner agreed vide letter dated September 10, 1990 (annexure 6 ). However, the General Manager, District Level Committee, vide letter dated November 23, 1990 (annexure 7) informed the petitioner that the application for getting the benefit of Scheme, 1987 should have been filed on or before November, 1987. Since the application has been filed on December 28, 1989, no benefit can be given to the petitioner.

(3.) THE writ petition is allowed, with no order as to costs. Writ petition allowed. .