https://www.taxtmi.com/caselaws?id=166315 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. en-us Mon, 05 Sep 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166315 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. Case-Laws VAT and Sales Tax Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166315