MODERN WOOLENS LIMITED JAIPUR Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner company has filed the instant writ petition for quashing the impugned order dated 24. 9. 91 which was communicated to the petitioner company on 5. 10. 91 Anx. 2 to the writ petition passed by respondent No. 2 District Level Screening Committee, Bhilwara refusing grant of eligibility certificate under the Rajasthan Sales Tax Deferment Scheme for Industries, 1987 framed in exercise of the powers conferred by Sub-section 2-B of Section 7 of the Rajasthan Sales Tax Act, 1954 (in short 'the Sales Tax Deferment Scheme, 1987' ).

(2.) THE factual matrix of the case for disposal of the instant writ petition are that the petitioner company of the Modern Worsted Spinners was constructed on the land situated in khasra No. s. 3411, 3412 and 3413. THE State Govt. also accorded the sanction for change of this land from Ware Housing Godown to Industrial purposes and orders have been passed for the change in the proposed draft master plan. THE relevant documents in support of the aforesaid averments are filed as Anx. 3, 4 and 5 to the writ petition. It is also alleged that the Collector Bhilwara issued the orders and converted the agricultural land for industrial purposes and the same was allotted to the petitioner company under the Rajasthan Industrial Area Allotment (Amended) Rules, 1987 (in short 'the Rules of 1987' ). In view of the aforesaid facts and circumstances stated above it is alleged by the petitioner company that its case is fully covered under the proviso of sub-clause (dd) of clause 2 of Definition given under the Sales Tax Deferment Scheme, 1987.

(3.) I have heard the learned counsel for the petitioner company Shri Rajendra Mehta and learned Additional Government Advocate Shri C. R. Jakhar at length and have critically gone through the material available on record.