9911796707
TMI Blog2004 (8) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... plication was taken only on September 13, 2001. Claim of the petitioner was accepted and a certificate was issued to the effect that the petitioner was entitled to incentive of sales tax deferment for 84 months for maximum amount of Rs. 62,47,500 from April 30, 1997. The said order is as follows: It is certified that M/s. Atul Fasteners Ltd., having its manufacturing unit located at C-45, Industrial Area, Phase 3, Mohali District, Ropar, in area Group 'B' is registered as under for the produce of manufacture mentioned below: 1.. Registration No.16/11/02558/PMT/SSI Product: Self tapping screw, tinmens rivolts, wood screw, machine screw, special fasteners. 2.. Sales Tax Registration No: (a) Punjab sales tax: 60209417 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998. An earlier application dated September 24, 1996, moved by the petitioner was only for incentive under the Incentive Code 1996 and not for sales tax deferment. It is further stated that the application of the petitioner was incomplete and complete application was filed only on September 16, 1999. In view of the delay involved, the application was put up before the General Manager, District Industries Centre, Mohali, and on April 12, 2001, the delay was condoned and exemption was granted. It is stated that delay was on the part of the petitioner in submitting the application and thereafter in furnishing relevant documents. Reference is made to letters of the petitioner, annexures P21 to P24. The question to be considered is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in terms of the Rules within time and thereafter, delayed application was allowed. The petitioner did not make any grievance about delay in decision and filed this petition only on May 21, 2004 against grant of exemption on September 13, 2001. No doubt, if the authorities are responsible for delay in not taking decision promptly, right of a person seeking exemption can be safeguarded but in the present case, the petitioner-company itself approached this court after about three years of grant of exemption and for the period of four years, during which exemption was not granted, no grievance was made by the petitioner in this regard. In the present case, the period of exemption has already come to an end. The exemption has been grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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