Compound levy relief cannot be denied where unit closure before scheme reintroduction made fresh application unnecessary.

Assessees were entitled to relief under the reintroduced compound levy scheme where their centrifugal units had already been finally closed before the scheme was brought back into force. The absence of a fresh application after 1-5-1975 was treated as justified on that factual basis, so non-filing did not defeat the claim for relief. The operative principle is that when the relevant units had ceased operations before reintroduction of the scheme, justified non-application cannot be used to deny the consequential benefit.

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Issues: Whether the assessees were entitled to relief under the reintroduced compound levy scheme despite not applying for working under the scheme after its reintroduction from 1-5-1975.

Analysis: The explanation for not making an application was accepted in light of the fact that the centrifugal units had already been finally closed before the notification reintroducing the scheme was issued. On that factual basis, the non-filing of an application after 1-5-1975 was treated as justified and did not defeat the claim for relief.

Conclusion: The assessees were held entitled to the relief claimed, and the revision application was allowed.

Ratio Decidendi: Where an assessee's units had already ceased operations before reintroduction of the scheme, justified non-application for the scheme could not be used to deny the consequential relief.

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