1991 (7) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... production on July 5, 1986. The petitioner was granted provisional registration certificate (annexure 1) under the provisions of the Rajasthan Sales Tax Act, 1954 (for short, "the Act, 1954") from November, 1985, which was made permanent thereafter. The petitioner also submitted an application on July 20, 1987 (annexure 2), under the Scheme, 1987. This application was returned vide letter dated October 31, 1987 (annexure 3) to the petitioner, on account of several defects in the same. Thereafter, again, Sales Tax New Incentive Scheme, 1989, was announced and the petitioner submitted another application on December 28, 1989 (annexure 4). The District Level Committee informed the petitioner vide letter dated August 31, 1990 (annexure 5) that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is evident that the application filed by the petitioner was late by two years. The department had fixed a date, before which applications could be made. There was no provision in the 1987 scheme for entertaining applications, which were filed late. Therefore, the application was rightly rejected. It is further submitted that the department has right to announce fresh schemes in the manner it deems fit for giving incentive/benefits to the newly established industries. It is also submitted that no cause whatsoever has been shown for the delay involved in making the application. It is pointed out that in the new scheme, 1989, a provision has been made for extending the limit of applying, keeping in view reasons of the delay, but this provisio....