9911796707
TMI Blog2003 (2) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... f the powers conferred by this provision, the State Government framed rule 28A which was introduced in the Haryana General Sales Tax Rules, 1975 (for short, "the Rules") on May 17, 1989. This rule became operative with effect from the First day of April, 1988 and was to continue till 31st day of March, 1997. It was amended on June 3, 1997 with effect from April 1, 1997 and the amendment provided that it shall continue till the date on which new policy for incentive to industry is announced by the Government of Haryana in the Industries Department. The new policy for incentive to the industry in the State was announced by the Government of Haryana on August 1, 1997. Rule 28A, therefore, ceased to operate with effect from August 1, 1997. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate: (VI) has obtained permission for the change of land use from the authorities concerned for conversion of agricultural use into nonagricultural use. (ii) a sick industrial unit recommended by the Steering Committee for the grant of fiscal relief either in the form of exemption from the payment of sales tax or deferment of tax. The relevant parts of sub-rule (5)(a) and sub-rule (6) of rule 28-B with which we are concerned are also reproduced hereunder for facility of reference: "(5)(a) Subject to other provisions of this rule, the benefit of tax exemption shall be given as per Table I, deferment as per Tables II and III in respect of new unit as well as diversified/expanded unit respectively to an eligible industrial unit hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Screening Committee and those from Medium/Large Scale units by the Higher Level Screening Committee; (c) to (j) .................. " 3.. Petitioner before us is a limited company which has set up a new industrial unit for the manufacture of automobile parts at Sikanderpur (Bada) in District Gurgaon in the State of Haryana. In terms of rule 28-B(6)(a) of the Rules the petitioner applied on August 13, 1999 for the issue of eligibility certificate for availing of the benefit of deferment of sales tax with effect from the date when it went into commercial production. This option was exercised in terms of rule 28-B(5)(a) of the Rules. The application was processed by the General Manager, District Industries Center, Gurgaon and the same wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail of the said concession. It is against these orders that the present petition has been filed under article 226 of the Constitution. 4.. We have heard counsel for the parties and are of the view that the writ petition deserves to be dismissed. "Eligible industrial Unit" has been defined in clause (f) of sub-rule (3) of rule 28-B of the Rules. Clause (v) thereof makes it clear that an eligible industrial unit should not be a defaulter of payment of voluntary tax under the Act or the Central Sales Tax Act both at the time of grant of the eligibility certificate and renewal of entitlement/exemption certificate. In the case before us, the petitioner had filed its returns upto the quarter ending March 31, 1999 and had paid tax till that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it failed to do so. It could not have anticipated prior to May 18, 1999 that such a rule would be introduced. The petitioner cannot justify the non-payment of tax and the non-filing of the return for the quarter ending June 30, 1999 or for any other quarter merely because it had applied for the benefit of deferment of tax. This being the position, the petitioner was in default of payment of tax for the quarter ending June 30, 1999. It had also not filed its return. The default had to be seen both at the time of the grant of eligibility certificate and also at the time of renewal of entitlement/exemption certificate. The eligibility certificate has yet to be issued to the petitioner and it was in default of payment of voluntary tax even pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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