9911796707
TMI Blog2000 (8) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... e on account of non-submission of change of land use certificate (for short, "CLU certificate"). The same was conveyed to it by the General Manager, District Industries Centre, Panipat vide memo dated January 27, 1997 (annexure P6). The appeal filed by the petitioner against the decision of the LLSC is said to have been allowed by the HLSC in its 57th meeting held on March 19, 1999, but, later on, vide memo, annexure P7, the Director of Industries, Haryana, informed the General Manager, District Industries Centre, Panipat and the petitioner that the HLSC has rejected the appeal because of non-submission of permission/NOC from the Town and Country Planning Department for change of land use. Similar communications were sent to other petitioners on the basis of the decisions taken by the LLSC and HLSC. 4.. The petitioners have averred that the 1975 Rules do not contemplate production of CLU certificate as a condition precedent to the grant of eligibility certificate and, therefore, the decisions taken by the LLSC and the HLSC to reject their applications/appeals on that account should be declared illegal. They have further averred that the decision of the HLSC should be declared voi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1975 Rules and, therefore, the conditions embodied therein must be treated as statutory and non-compliance thereof justified rejection of the applications submitted by the petitioners. Shri Surya Kant conceded that in the 57th meeting of the HLSC held on March 19, 1999, some decision favourable to the petitioners appears to have been taken, but argued that they cannot take advantage of such decision because the same did not take the shape of an order and in the subsequent meeting, the HLSC decided to reject their appeals on the ground of nonproduction of CLU certificates. He also conceded that the petitioners were not given notice and opportunity of hearing by the HLSC before it decided to reject the appeals filed by them. 7.. During the course of arguments, learned Deputy Advocate-General filed an affidavit of Shri Surinder Pal Singh Chauhan, Joint Director of Industries, Haryana to show that the draft minutes of the meeting held on March 19, 1999 had been prepared but, later on, the same was destroyed. 8.. We have thoughtfully considered the respective submissions and have carefully gone through the record of the writ petitions, the affidavit of Shri Surinder Pal Singh C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the Deputy Excise and Taxation Commissioner concerned for its decision. .......................................................... (h) The eligibility certificate will be issued by the General Manager, District Industries Centre in cases approved by the Lower Level Screening Committee and by the Additional Director of Industries in cases approved by the Higher Level Screening Committee normally within a period of 45 days from the date of receipt of the application in the office of the General Manager, District Industries Centre. The certificate shall be valid from the date of commercial production, or from the date of issue of entitlement/ exemption certificate, as the case may be, for a period as laid down under sub-rule (4) unless cancelled or withdrawn. A copy of the eligibility certificate shall also be sent to the Deputy Excise and Taxation Commissioner concerned. Extracts of form ST-70: Form ST-70 [See rule 28A(5)] Application form for the issue of eligibility certificate To The General Manager, District Industries Centre, ............................. District. Sir, In accordance with rule 28A of the Haryana General Sales Tax Rules, 1975, I, . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d industrial development of the State, incorporated section 13B under which the Government can exempt specified class of industries from payment of tax. The procedure for exercise of this power and the conditions subject to which an applicant can avail exemption are prescribed under rule 28A of the 1975 Rules and as the said rule has been framed by the Government in exercise of the power vested in it under section 64(1) and (2) of the 1973 Act, the provisions contained therein are to be treated as a piece of delegated legislation having the force of law. 11.. We shall now consider the question as to whether form ST-70 is a part of the 1975 Rules and whether the stipulations contained therein are mandatory and non-compliance thereof can constitute a ground for rejection of an application for grant of eligibility certificate. A reading of the plain language of rule 28A(5)(a) shows that an eligible industrial unit which is desirous of availing benefit under rule 28A is required to make an application in form ST-70 along with attested copies of the documents mentioned therein to the General Manager and an application which is incomplete or which does not contain correct particulars o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the nature of mandamus directing the respondents to issue such certificates to the petitioners. The reasons for this conclusion of ours are: (a) The so-called decision taken by the HLSC on March 19, 1999 has not taken the shape of an order of the Government and, therefore, the same cannot be relied upon for granting relief to the petitioners-Bachhittar Singh v. State of Punjab AIR 1963 SC 395. (b) The so-called decision of the HLSC to entertain and accept the applications of the petitioners without insisting upon the production of CLU certificates prima facie appears to be contrary to the mandate of the 1975 Rules and, therefore, such decision cannot be made basis for issuing a writ under article 226 of the Constitution of India. 15.. Notwithstanding the aforementioned conclusion, we are inclined to accept the submission of the learned counsel for the petitioners that the decision taken by the HLSC in its 58th meeting held on July 1, 1999 should be quashed on the ground of violation of the rules of natural justice and arbitrariness. A recapitulation of the facts and perusal of the file produced by the Advocate-General shows that the appeals filed by the petitioners wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
