9911796707
TMI Blog1998 (8) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, no tax was deposited. The assessing authority rejected the claim of the petitioner since the unit is an old unit and the assessment was accordingly made. Two revision petitions were presented before the Joint Commissioner of Taxes questioning the order of assessment on the face of the eligibility certificate granted by the Udyog Sahayak. The Joint Commissioner of Taxes, upon hearing the parties and on considering the materials on record, held that only the new industrial units were entitled for exemption from payment of taxes as per the provisions of the Assam Industries (Sales Tax Concessions) Act, 1986. Since the exemptions from payment of sales tax were permissible only to the new units in which effective steps for establishment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed merely on fulfilment of the conditions specified in the Scheme. The Scheme indicated about the eligibility certificates and the implementing agencies. One of the incentives under the aforesaid Scheme of 1986, related to sales tax exemption. Sales tax was exempted on purchase of raw materials and sales of finished products for a period of five years as may be decided by the Government from time to time. According to the petitioners, since the company fulfilled all the requirements and in fact the company was favoured with an eligibility certificate which was valid from June 1, 1988 to June 1, 1989. The Udyog Sahayak issued another eligibility certificate to the petitioner/company in continuation of the earlier eligibility certificate gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise. At any rate, the validity of the Assam Industries (Sales Tax Concessions) Scheme, 1995 came up for consideration in a number of Civil Rules and this Court by its judgment and order dated April 29, 1998, passed in Manjushree Extrusions Ltd. v. State o Assam reported in [1998] 111 STC 146; (1998) 2 GLT 164, upheld the scheme. Simply because the 1995 Scheme which was made effective from April 1, 1991 granting benefits to new industries established on or after April 1, 1991 and the existing industries which existed prior to April 1, 1991 undertaking expansion/modernisation or diversification work and in fact that the 1995 Scheme took care of the incentives as envisaged in the 1995 Industrial Policy of the Government of Assam, the same ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in the public interest. The plea of estoppel cannot stand in the way of legitimate exercise of statutory powers, nor the estoppel can bind any promise or undertaking which is ultra wires. Similarly the principle of estoppel cannot come in the way of the Government in formulating its policy and the Legislature from making statutory provisions. Simply because many people have become victims of vicissitude of Government policy, the same cannot hinder the State from formulating and reformulating its policy in the public interest. Sir William Wade in the Seventh Edition of the "Administrative Law", referred to the statement of Lord Lawton in the case of Laker Airways v. Ltd. v. Department of Trade (1977) QB 643, which reads as follows: " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or immunity that he claims. However, there are dicta to the effect that planning authorities may waive certain defects in formal procedural requirements, perhaps so long as third parties are not adversely affected. (5) In respect of unauthorised and erroneous assurances or advice given by officials upon which members of the public rely to their detriment, there have been two approaches. At one time it could be safely said that they were simply nugatory (unless they fell within the scope of agency in contract), although a negligent misstatement or course of conduct causing economic loss might give rise to liability in tort. Thus if a local Government officer to whom the necessary powers have not been delegated assures a builder that plan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not analogous to those as found in the cases-Union of India v. Anglo Afghan Agencies reported in AIR 1968 SC 718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 (SC); (1979) 2 SCC 409, Pournami Oil Mills v. State of Kerala reported in [1987] 65 STC 1 (SC); [1986] Supp SCC 728, Union of India v. Godfrey Philips India Ltd. reported in [1986] 59 Comp Cas 526 (SC); (1985) 4 SCC 369 and therefore, the principle of law as laid down therein, is not applicable to this case. 6.. I have already indicated the nature of the pleadings relied on by the petitioners which contain only the bald expressions without being supported by material facts. The doctrine of promissory estoppel cannot be applied in the air and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
