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TMI Blog2001 (5) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... company. The appellant industry was established some time in the year 1961 as small-scale sector and it was registered with the respondent No. 5. It is stated that there were about 58 employees in the industry besides shareholders and directors. In order to boost industrial development the Government of Assam issued the Industrial Policy of 1982 and thereafter it was reviewed in 1986. It is stated that in the aforesaid policy of 1986 an existing unit which undertakes expansion, modernisation and diversification are also entitled to get incentives. Such units were also held to be eligible units under the policy and also entitled to get sales tax exemption and reduction of Assam finance (sales tax) for a period of 5 years. 3.. It is state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant industry is not a new industry and the provision of the Assam Industries (Sales Tax Concessions) Act, 1986 does not apply to it. Being aggrieved by the impugned letters dated April 12, 1990 and May 28, 1990 the appellant preferred a writ which was dismissed by the learned single Judge. Hence, the present appeal. 5.. Before we advert further for other points in the facts and circumstances as alluded above, it is clear that the Government of Assam passed an Act called Assam Industries (Sales Tax Concessions) Act, 1986 (in short "the Act"), for regulating incentive of the industries granted under the 1982 Industrial Policy. However, after the 1982 Policy has been reviewed by another policy of 1986, no such statutory provision for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot see any legal provision as per Assam Industries (Sales Tax Concessions) Act, 1987 to accept your claim to exempt you from paying sales tax. So, you are liable to pay sales tax on your sales of own manufactured medicines'." 7.. It is vehemently contended by Mr. G.N. Sahewalla, learned counsel for the appellant, that the Government made a promise that industrial units established under the 1982 policy would be entitled to sales tax concession and under the Assam Industries (Sales Tax Concessions) Act, 1986 and therefore the Government is estopped from resiling the same promise by application of the doctrine of promissory estoppel. This contention has been rejected by the learned single Judge in para 6 of the impugned judgment. It reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statutory powers. Mr. C. Choudhury, learned Senior Government Advocate, Assam, has rightly brought to our notice the decision of the apex Court in Home Secretary, U.T. of Chandigarh v. Darshjit Singh Grewal reported in (1993) 4 SCC 25. In that case the Supreme Court while dealing with the rule of promissory estoppel in paragraph 23 of its judgment after referring to various decision of the Supreme Court observed as follows: "Indeed, it is reiterated in these cases that the said Rule is not available in respect of the ultra vires acts of a statutory body/ authority nor can it be invoked to compel the Government-a public authority-to carry out a promise which is contrary to law or ultra vires its powers." 10.. The doctrine of estoppel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suprabhat Steel Ltd. reported in [1999] 112 STC 258; (1999) 1 SCC 31. In para 7 of its judgment the Supreme Court while considering the notification issued by the Government in exercise of power under section 7 of the Bihar Finance Act, 1981 had held that such notification would not entitle the State Government to deny any benefit which is otherwise available to an industrial unit under the incentive policy itself. In that case the notification was issued in exercise of power under section 7 of the Act denying the benefit to industrial units which granted incentive under the policy itself. Facts of this case is not analogous with the present facts of the case at hand. As pointed out above, the 1986 Act has been substituted by another Act of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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