1996 (3) TMI 488

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....tion has been filed under section 8, Rajasthan Taxation Tribunal Act, 1995, for directing the Commercial Taxes Officer, Bhiwadi (respondent), to comply with the order of the State Level Screening Committee dated September 29, 1994, directing the respondent to issue eligibility certificate clause 7(c) of the Rajasthan Sales Tax Incentive Scheme for Industries, 1987 (hereinafter to be called "the Sc....

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....of Rs. 1,51,219 was imposed upon it under section 22A(7) of the Act by order dated October 27, 1994. Appeal filed against it has been dismissed by the Deputy Commissioner (Appeals). Second appeal is pending before the Rajasthan Sales Tax Board, Ajmer. On January 9, 1995, an application has been filed by the respondent before the State Level Screening Committee for reviewing its said order dated Se....

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.... the rejoinder, it has been averred that the review application has neither been filed in time nor it has been decided in time as required under the Scheme and the provisions of the Scheme relating to the limitation are mandatory.   3.. Sub-clause (e) of clause 7 of the Sales Tax Incentive Scheme for Industries, 1987 runs as under: "(e) An industrial unit covered by this scheme shall no....

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....mer. It is, thus, the admitted case of the applicant itself that it has been penalised for evasion of tax, its appeal has been dismissed by the Deputy Commissioner (Appeals) and its second appeal is pending before the Rajasthan Sales Tax Board, Ajmer. The above quoted clause 7(e) of the Scheme is fully attracted in this case. Clause 10 of the Scheme runs as under: "Incentive is a concession.-Th....