No deemed allowance of review where the incentive scheme sets a time limit and provides no deemed disposal fiction.

Para 5A of the Rajasthan Sales Tax New Incentive Scheme, 1989 required the Screening Committee to decide a review application within 90 days, with a further recorded extension of 90 days for sufficient cause, but it created no deeming fiction of acceptance or rejection on expiry of time. Once the outer limit of 180 days expired, the reviewing authority ceased to have jurisdiction, so the petitioner could not treat the review as deemed allowed or obtain remand in writ proceedings. The proper remedy lay in the statutory appeal under para 6, with liberty to seek condonation of delay.

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Issues: Whether the petitioner's alleged review application under para 5A of the Rajasthan Sales Tax New Incentive Scheme, 1989 could be treated as deemed allowed after expiry of the prescribed period, and whether the writ court could grant the consequential relief of remand or interference with the recovery proceedings.

Analysis: Para 5A required the Screening Committee to dispose of a review application within 90 days, with a limited further extension of 90 days for recorded sufficient cause. The provision did not create any fiction of deemed acceptance or deemed rejection on expiry of time. On the expiry of the outer limit of 180 days, the reviewing authority ceased to have jurisdiction over the matter. In that situation, the petitioner's proper remedy against the original orders was an appeal under para 6 of the Scheme. Since there was no statutory basis for treating the review as allowed by default, the request for remand also could not be granted.

Conclusion: The claim of deemed allowance of the review application was rejected, the prayer for remand was refused, and the writ petition was dismissed.

Final Conclusion: The petitioner was left to pursue the statutory appellate remedy under the Scheme, with liberty to seek condonation of delay, and no relief was granted in the writ proceedings.

Ratio Decidendi: Where a statutory scheme prescribes a mandatory time limit for deciding a review application and does not provide for deemed acceptance, the authority loses jurisdiction after the outer limit expires and no writ relief can be granted on a deemed-disposal theory.

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