Eligibility certificate time bar cannot defeat a registered dealer covered by the proviso under Bengal Sales Tax Rules.

A registered dealer whose unit commenced production within the stipulated period could not be denied an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, merely because the application was filed after the general last date. The proviso created a separate regime for such dealers and displaced the time bar applicable to non-registered dealers. On the facts found, the petitioner satisfied the proviso, so rejection of the certificate as time-barred was unsustainable.

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Issues: Whether the petitioner's application for an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, could be rejected as time-barred notwithstanding the proviso permitting a registered dealer to apply on or after 1 April 1983.

Analysis: Rule 3(66)(iv) prescribed a general last date for applying for the certificate, but the proviso created a separate position for a registered dealer whose unit had commenced production within the stipulated period. On the facts found, the petitioner was a registered dealer and its unit had commenced production within the relevant statutory period. In that situation, the proviso removed the time restriction that applied to non-registered dealers, and the application could not be refused merely because it was made after 14 April 1983.

Conclusion: The rejection of the eligibility certificate on the ground of delay was unsustainable, and the issue was decided in favour of the petitioner.

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