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Issues: Whether an eligibility certificate granted under rule 28A of the Haryana General Sales Tax Rules, 1975 could be withdrawn on the ground that the dealer had not filed the change of land use certificate with the application in form ST-70.
Analysis: The earlier decisions treated non-furnishing of the change of land use certificate as a valid ground for refusing eligibility at the threshold. The present dispute, however, concerned withdrawal of a certificate already granted, which falls to be tested only on the grounds specifically available under sub-rule (8) of rule 28A. The alleged breach of the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 was held to have no bearing on the limited question whether an already granted eligibility certificate could be withdrawn for want of the change of land use certificate.
Conclusion: The withdrawal was not justified on the ground of non-filing of the change of land use certificate, and the impugned order was liable to be set aside in favour of the petitioner.
Ratio Decidendi: A certificate already granted under rule 28A cannot be withdrawn on a ground not falling within the withdrawal provisions merely because the change of land use certificate was not filed with the original application.
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