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TMI Blog2001 (4) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyed by the Addl. Director (Industries) vide his communication dated 25.9.1998. 3. It has been urged by the learned counsel for the petitioner that the conditions for eligibility to avail benefit under the Sales Tax Incentive Scheme of 1987 or the New Sales Tax Incentive Scheme of 1989 do not envisage any such requirement on the part of the entrepreneur to establish the new industrial unit on a self owned land and not on rented premises. In the absence of any such condition spelt out in the notification issued under Section 4 of the Rajasthan Sales Tax Act, which is a piece of subordinate legislation, no additional conditions de hors the requirement of the scheme can be imposed for availing the benefit, if all the conditions envisag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on lease-hold rights and even the Urban Improvement Trust, wherever makes available the land for new construction for residential as well as commercial purposes also makes such land available only on lease-hold basis. Therefore, to exclude the industrial units installed on rented premises or leased premises otherwise not prohibited under the Scheme, could not be envisaged by the State level Screening Committee or the District Level Screening Committee. Even there is no foundation to raise a presumption that a lease created from month to month or for a period shorter than five years, would necessarily come to an end every month or at the expiry of shorter period than five years. On the other hand, the common experience shows that such le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an industrial unit is not able to run for the minimum prescribed period it may lose the benefit granted to it originally but that contingency arise only in the event of discontinuance of the production during the minimum period prescribed in the Scheme but for that reason the claim of the applicant cannot be pre-empted prematurely at the stage of consideration. 8. Apart from this, the decision of the State Level Screening Committee and followed by the District Level Screening Committee is contrary to the principle enunciated by this Court in Venkateshwara Wires (T) Ltd. and Ors. v. District Level Committee and Anr. (1992) 40 STL (HC) (Raj) Page 1119. In that case, in the like circumstances, the petitioner industrial unit was denied the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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