2002 (12) TMI 569

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....etition filed under article 226 of the Constitution is the communication dated November 26, 1998 addressed by the General Manager, District Industries Centre, Panipat to the petitioner informing the latter that the eligibility certificate issued to it under rule 28A of the Haryana General Sales Tax Rules, 1975 (hereinafter called "the Rules") had been withdrawn by the Lower Level Screening Committ....

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.... committee, in the following circumstances- (i) if it is discovered that it has been obtained by fraud, deceit misrepresentation, mis-statement or concealment of material facts; (ii) discontinuance of its business by the unit or closing down of its business for a continuous period exceeding six months except in case of fire, flood and other natural calamities, riots, strike or lockout which in t....

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....s mentioned in the statute and on no other ground. It is true that at the time of issuing eligibility certificate it is open to the competent authority to insist for the production of a certificate regarding change of land use from the Town and Country Planning Department and if such a certificate is not produced the competent authority can refuse to issue the eligibility certificate under rule 28....