2003 (12) TMI 614 - HC - VAT and Sales Tax

Summary

Issues:
Whether an eligibility certificate granted under rule 28-A of the Haryana General Sales Tax Rules, 1975, can be withdrawn on the ground of failure to file a Change of Land Use Certificate (CLU) along with the application in form ST-70.

Analysis:
The judgment addressed the issue of whether an eligibility certificate could be withdrawn due to the non-submission of a CLU along with the application. The State contended that the CLU was mandatory for the application to be valid, citing a previous judgment. The State also argued that obtaining a CLU was necessary before setting up a new industry, pointing out alleged violations of certain provisions. However, the Court found no merit in the State's contention. It clarified that while the CLU must be submitted during the application process, the non-submission would only affect the grant of the certificate, not its withdrawal under sub-rule (8) of rule 28-A. The Court also noted that the alleged violations of another Act were irrelevant to the current issue, especially since no action had been taken against the petitioner or the Screening Committee members who granted the certificate without the CLU.

The Court relied on previous judgments to support its decision, emphasizing that the dispute in the writ petition was similar to cases where the eligibility certificate could not be withdrawn based on the non-submission of the CLU. Therefore, the Court allowed the petition, quashing the impugned order without imposing any costs.