9911796707
TMI Blog1991 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , before which applications could be made. There was no provision in the 1987 scheme for entertaining applications, which were filed late. Therefore, the application was rightly rejected. It is further submitted that the department has right to announce fresh schemes in the manner it deems fit for giving incentive/benefits to the newly established industries. It is also submitted that no cause whatsoever has been shown for the delay involved in making the application. It is pointed out that in the new scheme, 1989, a provision has been made for extending the limit of applying, keeping in view reasons of the delay, but this provision was not available as already pointed out in the 1987 scheme. It is also pointed out that if such provisions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirements should be construed liberally. In the matter under consideration, the application was filed within time and there is no doubt that the removal of defects in the application is only a matter of procedure. In Commissioner of Income-tax v. Strawboard Manufacturing Co. Ltd. [1989] 177 ITR 431, it was observed by the apex Court that when law provides for concession for tax purposes with a view to encourage industrial activity, the provisions should be construed liberally. 6.. I am, therefore, of the considered opinion that the application of the petitioner deserves to be considered, ignoring the delay in filing the application beyond limitation. The delay is condoned. The District Level Committee and other concerned authorities are, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
