9911796707
TMI Blog2024 (2) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced in the 2019 policy. Learned counsel further submits that respondents have even permitted similar refund pertaining to applications made before the 2019 policy was notified - Be that as it may, since the application of the petitioner was submitted before the policy was amended, the same was liable to be considered under the 2018 policy and could not have been returned on 24.10.2019. Petitioner had also approached the Chief Commissioner of persons with Disabilities and the Commissioner by order dated 06.04.2023 had issued directions to the Respondent to apply the 2018 policy but by order dated 05.06.2023, the Respondents have held that the said policy is not applicable. The order dated 05.06.2023 of the Respondents is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brid vehicle registered on 22.07.2019 which was classified as an invalid carriage. 6. Petitioner thereafter once again made an application on 17.08.2019, claiming a certificate of concessional rate of tax. Said application was returned on 24.10.2019 by the respondents on the ground that the policy had been revised and as such petitioner was called upon to apply afresh under the revised guidelines. 7. As per learned counsel for petitioner, petitioner is covered under the 2018 policy and 2019 policy could not be made applicable to his case. 8. Learned counsel for respondents submits that a proposal was under consideration for amending the policy and as such applications were being returned. He further submits that Notification was issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the 2019 policy. Learned counsel further submits that respondents have even permitted similar refund pertaining to applications made before the 2019 policy was notified. 13. Be that as it may, since the application of the petitioner was submitted before the policy was amended, the same was liable to be considered under the 2018 policy and could not have been returned on 24.10.2019. 14. Petitioner had also approached the Chief Commissioner of persons with Disabilities and the Commissioner by order dated 06.04.2023 had issued directions to the Respondent to apply the 2018 policy but by order dated 05.06.2023, the Respondents have held that the said policy is not applicable. 15. In view of our aforesaid findings, the order dated 05.06.2023 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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