2002 (12) TMI 574

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....Under sub-rule (4) of rule 28A of the Rules, the dealer applying for the benefit of tax exemption or deferment is required to opt whether the said certificate should be operative from the date of commercial production or from the date of issue of exemption certificate. Since the petitioner did not exercise its option in the application, it addressed a communication to the General Manager, District Industries Centre, Gurgaon on March 9, 1995 informing the latter that it wanted to avail the benefit of exemption from the date of grant of exemption certificate. Thereafter, on March 20, 1995 it addressed another letter to the General Manager informing him that it wanted the benefit of exemption from the date of commercial production and not fro....

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....a, Chandigarh making the aforesaid two grievances. It appears that the department treated this communication as an appeal filed by the petitioner against the order of the Higher Level Screening Committee issuing the eligibility certificate and since, according to the department, this was filed beyond a period of 30 days from the date of the issue of the certificate, the same was rejected as time-barred. It was then that the present petition was filed under article 226 of the Constitution for a mandamus directing the respondents to amend the eligibility certificate so as to commence from the date when the petitioner's industrial unit went into commercial production. Another prayer made is that the respondents be directed to include the produ....

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....ion certificate. Thereafter, it addressed another communication on March 20, 1995 informing the General Manager of the District Industries Centre, Gurgaon that the certificate should commence from the date when the industrial unit of the petitioner goes into commercial production and not from the date of exemption certificate as mentioned in the earlier letter. It appears that the High Level Screening Committee while examining the application of the petitioner overlooked its request and did not consider the same. It is not even the case of the respondents that the petitioner could not change its option once exercised. In any case, rule 28A of the Rules is a part of the taxing statute and if the rule is silent in regard to the change of opti....

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....Higher Level Screening Committee is restricted only to the manufacture of jars and bottles. It does not cover caps. Here again, no explanation is forthcoming as to why this product was left out from the column pertaining to the description of manufactured products. This aspect was also overlooked by the Higher Level Screening Committee and the representations made by the petitioner in this regard were not considered. The representation made to the State Government was treated as an appeal filed by the petitioner and since the department was of the view that the representation had been filed beyond the period of 30 days from the date of issue of the eligibility certificate, it was dismissed on the ground of limitation. We are not sure whethe....