Withdrawal of eligibility certificate must occur during its currency; later action is beyond the statutory power.

Rule 28A of the Haryana General Sales Tax Rules, 1975 limits withdrawal of an eligibility certificate to action taken by the appropriate screening committee during the certificate's currency. Where the certificate had already ceased to operate because the ceiling benefit was exhausted, a later withdrawal order was beyond the enabling power, even if the alleged ground was misstatement or concealment of facts. The text also notes that rule 28A(5) governs grant procedure, while rule 28A(8) controls withdrawal and requires actual withdrawal within the operative period, not merely the initiation of proceedings within that period.

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Issues: Whether an eligibility certificate granted under rule 28A of the Haryana General Sales Tax Rules, 1975 could be withdrawn after it had ceased to operate, on the ground that it was obtained by misstatement or concealment of facts.

Analysis: Rule 28A(5) lays down the procedure for grant of eligibility certificate, while rule 28A(8) permits withdrawal only by the appropriate screening committee and only at any time during the currency of the certificate, in the circumstances specified therein. The eligibility certificate in question fixed both a maximum period of eligibility and a ceiling amount of benefit, and it ceased to operate once the ceiling amount was exhausted, even before the stated period expired. The language of rule 28A(8) was held to require that the actual withdrawal must occur during the currency of the certificate, not merely that withdrawal proceedings be initiated within that period. An order made after the certificate had become inoperative was held to be beyond the enabling power.

Conclusion: The withdrawal orders and consequential recovery proceedings were invalid and were quashed; the petitioner succeeded.

Ratio Decidendi: A statutory power to withdraw an eligibility certificate exercisable only during its currency cannot be invoked once the certificate has ceased to operate, even if the alleged ground is misstatement or concealment.

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