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2011 (3) TMI 1534 - ALLAHABAD HIGH COURTRebate under section 4AA of the Act denied - Held that:- Admittedly, the required certificate could not be furnished within the time stipulated in the notification. It was furnished in the year 2008. The applicant has also failed to furnish the certificate of the District Magistrate, as required under the notification, for the grant of the rebate. In this view of the matter, the applicant failed to comply with the requirements of the notification for the claim of the rebate under section 4AA of the Act as the conditions and restrictions have not been fulfilled, as required under the notification. Revision failed
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