1994 (11) TMI 419

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....itution of India challenges the order No. 20405 dated December 20, 1985, issued by General Manager, District Industries Centre, Indore respondent No. 3(iv), thereby cancelling the certificate of eligibility for deferment of payment of sales tax (annexure "P/9"). 2.. Briefly stated the facts of the case are that the petitioner No. 1 is a private limited company having its office at Indore and ca....

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....petition. 3.. The respondents have filed the return in oppugnation. 4.. I have heard both the sides. 5.. The counsel for the petitioners submitted that the amount has been deposited as per the eligibility certificate but on disposal of this petition, the respondents may claim interest/penalty on account of delayed payment. He submitted that respondent No. 3(iv) erred in law in cancelling ....

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....rcial Taxes) it is held that eligibility earned once is not lost by subsequent notification.   9.. On the point of principles of natural justice, it is held in AIR 1973 SC 834 (State of Punjab v. K.R. Erry and Sobhag Rai Mehta) as under: ".....With the proliferation of administrative decisions in the welfare State it is now further recognised by courts both in England and in this countr....