AI Drafter 
TaxTMI 
TaxTMI 
2008 (2) TMI 835
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The short facts necessary for decision of these three petitions are that the State Government vide its Notification No. A-3-24-94-ST-V (108) dated October 6, 1994 observed that the State Government was satisfied that it was necessary so to do in the public interest and, therefore, in exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as, "the State Act") and sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (hereinafter referred to as, "the Central Act") subject to paragraphs 2 to 10 and the general conditions specified in paragraph 12 exempted from payment of tax under section 6 and section 7 of the State Act and under the Central Act, the class of de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....adesh on or before December 31, 1999" (2) After sub-clause (iii) the following sub-clause shall be inserted, namely:- "(iv) commences commercial production in the new industrial unit or in the expanded capacity of the existing industrial unit on or after May 6, 1994, but on or before December 31, 1999 or having taken the following effective steps on or before December 31, 1999 commences commercial production on or after the said date but on or before December 31, 2001,- (a) has obtained allotment/possession of land for the factory, and (b) has applied for finances from a regular financial institution." The petitioners, who, according to their submissions had taken effective steps on or before December 31, 1999 and commenced t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t-off date could not be fixed as December 31, 1999. It is also submitted by him that the petitioners in fact had taken effective steps as required under the amended sub-clause (iv) but the competent authority without giving any due opportunity of hearing and without permitting them to lead evidence to satisfy the said officer rejected the applications by observing that the petitioners had not taken appropriate steps on or before December 31, 1999. According to him if the amended provisions are not held ultra vires the scheme floated by the Government then too each of the petitioner would be entitled to the benefits flowing from the original so also from the amended scheme. Shri Rahul Jain, learned Government Advocate, on the other hand, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vour of the new entrepreneurs. In fact it directed that the benefits would be available to all those who were registered with the Commerce and Industries Department of Government of Madhya Pradesh on or before December 31, 1999. The cut-off date would not amount to withdrawal of the benefits because sub-clause (iv) added under notification dated June 9, 2000 protected all such persons who had taken effective steps on or before December 31, 1999 but could not commence their production on or before December 31, 1999. A perusal of sub-clause (iv) would make it clear that it refers to two classes of the entrepreneurs: the first is one who commences commercial production in the new industrial unit or in the expanded capacity of the existing i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... After, giving our thoughtful consideration to the facts and amendment we are unable to hold that the amendments made by the notification dated June 9, 2000 in the original notification dated October 6, 1994 are ultra vires the Constitution or are ultra vires the provisions of the State Act or the Central Act or are running contrary to the original scheme dated Octo-\ ber 6, 1994. So far as second limb of the argument is concerned, after going through order dated November 22, 2001-annexure P13 in W.P. No. 28298 of 2003, order dated December 22, 2001-annexure P8 in W.P. No. 28300 of 2003 and order dated February 11, 2003-annexure P13 in W.P. No. 28830 of 2003, we must immediately observe that these orders do not meet the require....