Strict compliance for industrial tax exemption; prior permission was essential, and discretionary relief or remand was refused.

Sales tax exemption under the Bihar industrial incentive scheme required strict compliance with the notification conditions issued under section 7(3) of the Bihar Finance Act, 1981. The amended notification extended the benefit only to units that had obtained prior permission before the cut-off date, and such permission was subject to consideration by the competent authority rather than being automatic. As the units had commenced production without securing prior permission, they could not claim the exemption, and their delay in seeking judicial relief also disentitled them to discretionary intervention. The Court declined to grant relief under Articles 226 or 142 or to remand the matter.

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Issues: Whether the appellants were entitled to sales tax exemption under the Bihar industrial incentive scheme despite failure to commence production within the original period and failure to obtain prior permission under the amended notification, and whether any relief could be granted on the ground of delay by the authorities or by remand.

Analysis: The exemption was available only on strict compliance with the terms of the notifications issued under section 7(3) of the Bihar Finance Act, 1981. The amended notification extended the benefit only to units that obtained prior permission before the cut-off date, and such permission was not automatic but required consideration by the competent authorities. The appellants had not secured prior permission when production commenced, and the delay in approaching the court after commencement of production disentitled them to discretionary relief. The Court also declined to exercise jurisdiction under Article 226 or Article 142 of the Constitution of India to grant the benefit or to remand the matter.

Conclusion: The appellants were not entitled to the exemption, and no relief by way of remand or otherwise was warranted.

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