9911796707
TMI Blog2001 (4) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... aiver of sales tax not exceeding Rs. 1,35,30,000 for five years from July 1, 1998 to June 30, 2003 by obtaining the eligibility certificate under the Interest-free Sales Tax Waiver Scheme as per the G.O.Ms.No. 500 Industries (MIG II) Department, dated May 4, 1990. 3.. On August 10, 1998, an agreement was entered between the petitioner-mills and the second respondent, the Assistant Commissioner (CT), Chennai, on the basis of the eligibility certificate issued by the third respondent, the General Manager, District Industries Centre, Kancheepuram. Now the third respondent has issued the amendment proceedings dated September 15, 2000 to the eligibility certificate informing that, based on the internal audit the assessee is not entitled to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld contend that the third respondent who issued the eligibility certificate for the waiver of sales tax up to Rs. 1,35,30,000 cannot restrict the same to Rs. 1,02,04,495 even without issuing any notice and giving any opportunity to the petitioners to represent their case, and the amendment proceedings of the third respondent, dated September 15, 2000 is not proper and therefore, the same has to be quashed. 6.. The respondents have filed the counter disputing the contention of the petitioners and their contention is that in the internal audit it was found that, as per the relevant Government Orders, the ceiling fixed in the eligibility certificate and in the original agreement was beyond the prescribed limit, and therefore it had to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, the first and second respondents who are implementing the amendment made by the third respondent, shall give effect to that order only after giving notice to the petitioners. With these observations we dismiss the O.P. No. 1514 of 2000. 9.. Then coming to the O.P. No. 1513 of 2000, the first respondent issued the notice for refund of the excess amount, namely, Rs. 16,04,234 availed by the petitioners up to September 22, 2000 for the reason that the ceiling has been reduced to Rs. 1,02,04,495. When there was a solemn agreement between the petitioners and the second respondent, allowing the petitioners to avail the benefit up to Rs. 1,35,30,000 and the petitioners also on the belief that the respondents 1 and 2 are bound by the said ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bound to accept the same to allow the petitioners to avail the benefit as per the amendment made to the eligibility certificate. For that purpose the respondents 1 and 2 have to follow the proper course to amend the agreement after giving proper notice to the petitioners. But when the petitioners have been allowed to avail up to Rs. 1,18,08,729 on the strength of the eligibility certificate as well as the agreement, now the first respondent cannot call upon the petitioners to refund the excess amount of Rs. 16,04,234. Therefore, we are inclined to allow the O.P. No. 1513 of 2000 and set aside the impugned notice for payment of the above said amount at the instance of the first respondent. 12.. As mentioned above, the respondents 1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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