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TMI Blog2002 (3) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... te for grant of incentive to such industries established in the backward area of the State of Maharashtra. The said schemes were amended from time to time and in this petition, we are concerned with Dispersal of Industries Packaging Scheme of Incentives, 1993, dated May 7, 1993 ("1993 scheme" for short). The Statutory provisions of 1993 Scheme 4.. Before dealing with the facts relevant for the adjudication of the issues raised in this petition, it would be appropriate to refer to some of the relevant clauses of the 1993 scheme: (a) The 1993 scheme was to be in operation for a period of 5 years from October 1, 1993 to September 31, 1998. (b) Clause 3.1 defined "date of effect, of eligibility" as follows: "Date of effect of eligibility.(1) The eligibility certificate under the 1993 scheme will be issued by the implementing agency after commencement of commercial production as may be determined by it, based on the totality of the documentary evidence led by the eligible unit in this behalf, as also such other information, details, e.g., date of power connection, electricity consumption bills over a pe riod, first sale bill, excise licence, extract of excise register/production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined by it, based on the totality of the documentary evidence led by the eligible unit in this behalf, as also such other information, details, e.g., electricity consumption bills over a period, first sale bill, excise licence, extract of excise register/production register, etc., required/called for in connection therewith. The effective date of eligibility certificate shall be from the date of commercial production." The facts 6.. With this background, let us now look at the facts pertaining to the case of the petitioners. 7.. The petitioner No. 1Company with a view to avail the benefit under the 1993 scheme decided to establish a factory in a backward area. With that view in mind, the petitioners purchased a plot of land in M.I.D.C. at Kudavali, Murbad Taluka, District Thane in the year 1996. After conclusion of the formalities and constructing a factory and after the commencement of commercial production, the petitionercompany made an application to the respondent No. 2, namely, State Industries and Investment Corporation of Maharashtra Limited (SICOM) seeking eligibility for their unit under the 1993 scheme. After perusal of the relevant documents and on being sat isfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amendment to the 1993 scheme was held not applicable to the case of the petitioners. By their letter dated July 26, 2000 (exhibitP) sales tax authorities once again insisted upon the payment of sales tax failing which sought to take suitable action against the petitioners. In these circumstances, the petitioners have filed the aforesaid petition on July 11, 2001, inter alia seeking to quash and set aside the order dated July 26, 2000 and an order directing respondents to grant the eligibility entitlement from the date of the commercial production. During the pendency of this petition, the respondent No. 2 by a letter dated August 27, 2001 forwarded eligibility certificate dated December 16, 1999. In the eligibility certificate, it was stated that although the date of commencement of commercial production was on July 5, 1998 the date of effect of eligibility certificate will be from January 1, 2000. The Arguments 9.. Mr. B.C. Joshi, learned counsel appearing on behalf of the petitioners, submitted that when the application of the petitioner was complete in all respects and when the respondents have not disputed that the date of commercial production was July 5, 1998, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consideration and findings 11.. We have heard both the parties and perused the material placed on record. It is not in dispute that the petitioners on the date of their application had complied with all the formalities and had taken requisite effective steps to avail the benefit of the 1993 scheme. Under the 1993 scheme, there was no bar for making an application after the commercial production had started. It is not even the case of the respondents that any of the final effective steps were complied with by the petitioners after the filing of application. The provisions contained in clause 4.1(4) of the 1993 scheme to the effect that an application for eligibility shall be submitted to the implementing agency at least three months prior to the expected date of commence ment of commercial production and that the eligible unit shall comply with the requirements preceding the issue of the eligibility certificate by the implementing agency to ensure obtaining the eligibility certificate within the period of six months from the date of commercial production, cannot be construed to mean that even though the applicant has complied with all the requisitions, the respondents can withh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the application of the petitioners by the respondent No. 2 nothing was required to be done in the matter then the sales tax authorities could not have withheld the application of the petitioners for such a long period in any event. The fact remains that on the date when the 1993 scheme, was amended by Government Resolution dated March 23, 2000 the application of the petitioners was pending before the sales tax authorities and hence the case of the petitioners is liable to be held as pipeline case and covered under the amended 1993 scheme. Thus, in either view of the matter, i.e., either under the 1993 scheme itself or under the amended 1993 scheme, the petitioners are entitled to seek the relief as claimed in the petition, for all the reasons stated above. We are of the opinion that the respondents are not justified in issuing the entitlement certificate dated December 16, 1999 effective from January 1, 2000. 14.. Having said so, the question which needs consideration is to what relief the petitioners are entitled in the peculiar facts of the present case. We have noticed that the application for approval under the 1993 scheme was made by the petitioners on September 3, 19 ..... 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