9911796707
TMI Blog1999 (5) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... YTONG International, Germany, has set up a unit at Palwal for the manufacture of building materials like blocks, reinforced roofings/slabs, etc. The total cost of setting up this unit is approximately Rs. 40 crores and the main raw material used is flyash which is obtained from Badarpur Thermal Plant, Delhi. It applied through the Director of Industries, Haryana, for exemption from payment of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Feeling aggrieved by the said decision the petitioner preferred an appeal before the Commissioner and Secretary to Government, Industries Department, Haryana, who dismissed the same by order dated May 4, 1998. It is against these orders that the present writ petition has been filed under article 226 of the Constitution. 2.. Chapter IV-A containing rule 28-A was inserted in the Rules in the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is still entitled to the exemption from the period of 90 days immediately preceding the date of the application whenever such application is made. We find no merit in this contention which is contrary to the plain reading of the rule. If the argument were to be accepted there would be no purpose in prescribing the period of 90 days in rule 28A(5) of the Rules and fixing the starting po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the application for exemption will have to be filed within 90 days from that date. From the language used in sub-rule (5) of rule 28A of the Rules, it is clear that the limitation of 90 days prescribed therein is mandatory and there is no provision for any authority to condone this delay or entertain an application beyond the period fixed therein. In the case before us the application for exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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