TMI Blog2008 (2) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... eel inclined to interfere in the orders annexures P19 and P20 passed by the authorities. - - - - - Dated:- 12-2-2008 - SATISH KUMAR MITTAL AND RAKESH KUMAR GARG , JJ. The judgment of the court was delivered by RAKESH KUMAR GARG J. By way of this writ petition, the petitioner is seeking issuance of a writ in the nature of certiorari or any other appropriate writ or direction declaring the orders dated May 19, 2005 and June 15, 2005 (annexures P19 and 20) as illegal , arbitrary, mala fide, violative of articles 14 and 19(1)(g) of the Constitution of India, and ultra vires of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991 (hereinafter referred to as, the Rules, 1991 ). It is relevant to mention that vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1102598-Prov/SSI dated April 28, 2000. It is also averred in the writ petition that in pursuance of the agreement to sell dated March 18, 2000, the sale deed of the land was also executed on March 21, 2001 in the name of the company. It is the case of the petitioner that the respondent-State of Punjab with a view to promote growth of industries in the State had been providing from time to time various incentives for the new industrial units. The State Government issued a Notification No. 1NCII/15/43/965/96/18/4176 dated June 1, 1996 for sales tax exemption/sales tax deferment for the units who had taken effective steps by April 30, 2000. It is the case of the petitioner that it was granted eligibility certificate on November 28, 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiving letter dated March 30, 2005 from the office of Director of Industries to the effect that the exemption of sales tax given to the petitioner unit may be stopped. The petitioner-company submitted its reply to the aforesaid show cause notice on April 12, 2005 and May 5, 2005 wherein it was mentioned that the eligibility certificate as well as the sales tax exemption certificate were granted to the petitionercompany after following the due procedure and there was no occasion to abruptly cancel the same. However, the Assistant Excise and Taxation Commissioner illegally proceeded to cancel the eligibility certificate with reference to rule 8 of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991 vide order dated May 19, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the tax incentives and the eligibility certificate was issued to the company after examining all the documents submitted by it and the same cannot be withdrawn arbitrarily. The writ petition has been contested by the State by filing a short affidavit stating therein that the petitioner has not approached this court with clean hands as C.W.P. No. 18390 of 2005 was dismissed as withdrawn on October 31, 2006 and no opportunity to file a fresh writ petition was granted by this court and the present writ petition is barred by the principle of res judicata. Along with this affidavit, the respondents have also placed on record a copy of the judgment dated October 31, 2006 passed by this court in C.W.P. No. 18390 of 2005. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner was held to be eligible for tax concessions and therefore, the petitioner must be deemed to be completing/fulfilling the conditions of having the land on or before the cut-off date April 30, 2000. The said contention of the petitioner is without any substance. The petitioner has placed on record copy of the sale deed dated March 21, 2001 vide annexure P12. It has been recited in the sale deed that the whole of the consideration of Rs. 3,73,863 has been received by the seller in advance at his residence from the purchaser and possession will be delivered to the purchaser without any objection. On the other hand, in the agreement to sell (annexure P1) dated March 24, 2000 it is stated that the owner of the land has received only a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een cancelled by the Department of Industries. Thus, from this fact alone it is very much clear that at the time of filing of C.W.P. No. 18390 of 2005 it was to the knowledge of the petitioner that the eligibility certificate granted by the Industries Department has been cancelled and in spite of this fact to his knowledge the petitioner has failed to challenge the said order and therefore, the present writ petition filed by the petitioner on the same cause of action is not maintainable. In view of the above stated facts, we find no merit in the writ petition and do not feel inclined to interfere in the orders annexures P19 and P20 passed by the authorities. Thus, the writ petition is dismissed. - - TaxTMI - TMITax - CST, VA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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