1989 (10) TMI 217

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..... a notification on May 23, 1987 (annexure A) in exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act of 1954") notifying the Sales Tax Incentive Scheme for Industries, 1987 (hereinafter referred to as the "Scheme of 1987") as the State Government was satisfied that it is expedient in the public interest so to do. .....

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..... t of eligibility certificate under the Scheme of 1987 but the said application was returned on the ground that the application had been submitted beyond the period of 150 days and hence, the same could not be considered. Thereafter, the petitioner filed the present writ petition before this Court. Notices were issued and reply has been filed on behalf of the non-petitioners. Learned counsel for th .....

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..... be liberally construed in favour of the assessees, and since there is no provision for not extending the time-limit for considering the applications, his application for eligibility certificate under the Scheme ought to have been considered on merits. Learned counsel for the petitioner has placed reliance on Fertilizer Corporation of India Ltd. v. State of Bihar [1988] 68 STC 158 (SC); [1988] Supp .....

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