TaxTMI 
TaxTMI 
1995 (1) TMI 316
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.... Tax Act, 1973. Under section 13B of the Haryana Act, the State Government is empowered to exempt specified class of industries from the payment of sales tax in the interests of industrial development of the State. Detailed rules have been framed in order to give effect to the above exemption. The relevant rules are contained in Chapter 4A beginning from rule 28A. The application for exemption is to be decided by the Lower Level Screening Committee (LLSC) and there is a provision for appeal to the Higher Level Screening Committee (HLSC). The various subrules of rule 28A contain provisions for the constitution of these Committees and provision with regard to appeal. The case of the petitioner is that it applied for the said exemption on Marc....
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....passed by the two Committees against it on various grounds through this writ petition. Separate written statements have been filed by the Deputy Excise and Taxation Commissioner on behalf of respondent No. 1 and the General Manager, District Industries Centre, on behalf of respondents 2 and 3. In the written statements reference has been made to the inspection carried out by the Deputy Excise and Taxation Commissioner on April 20, 1990, and of the fact that from February 1991 to June 1993 the petitioner had submitted "nil" return. On two subsequent dates, the Deputy Excise and Taxation Commissioner visited the factory premises and found the same locked. Ultimately in the inspection carried out on July 25, 1990, it was reported by the Deput....
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....ssed, it was necessary for the Lower Level Screening Committee to have given an opportunity to the petitioner of being heard. Admittedly, no such opportunity was afforded to the petitioner. The next material question is whether the appeal was rightly rejected on the ground of limitation. The relevant provision is contained in clause (f) of sub-rule (5) of rule 28A, which reads as under: "(f) An appeal from the decision of the Lower Level Screening Committee shall lie to the Higher Level Screening Committee, if preferred within 30 days of the communication of the decision. The decision of the Higher Level Screening Committee in such appeal shall be final." The underlined* words bring out clearly that the period of limitation starts runni....