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of <h1>Rajasthan High Court upholds New Incentive Scheme 1989, affirms District Level Screening Committee's power to condone delays</h1> <h3>Commissioner, Commercial Taxes, Jaipur and another Versus Shivani Mineral and another</h3> Commissioner, Commercial Taxes, Jaipur and another Versus Shivani Mineral and another - [2001] 124 STC 122 (Raj) The High Court of Rajasthan dismissed a revision petition against an order by the Rajasthan Tax Board regarding the rejection of an application under the New Incentive Scheme, 1989. The court found that the District Level Screening Committee has the power to condone delays and directed them to consider the application on merit. The Tribunal held that it was a case of condoning the delay, and the appellate authority has the same powers. The revision was dismissed with no order as to costs.
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