Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1770 - HC - VAT and Sales TaxGrant of subsidy for promotion of industrial sick units - Rajasthan Investment Promotional Scheme - principle of promissory estoppel and legitimate expectation - HELD THAT:- In the scheme RIPS 2003 introduced by the State of Rajasthan vide notification dated 28.7.2003 the said scheme was amended vide notification dated 2.12.2005 whereby sub-clauses (vi) and (vii) were inserted in clause 7 of the RIPS, 2003, but subsequently, the said provision was deleted just after five months vide notification dated 28.4.2006, but SLSC granted entitlement certificate to the petitioner-respondent Shree Cement Company Ltd. granting subsidy upto 75% for both the units situated in Pali and Bhiwadi. In the SLSC all the higher authorities of the government were present and after due application of mind issued eligibility certificate in favour of the petitioner-respondent Shree Cement Company Ltd. even after deletion of amendment vide orders dated 29.7.2006 and 27.6.2007. It is worthwhile to observe that in the writ petition although notification dated 28.4.2006 was challenged, but the said prayer was not pressed by the respondent company. The learned Single Judge has committed an error while holding that petitioner-respondent Shree Cement Company Ltd. has vested right by virtue of principle of promissory estoppel and legitimate expectation to get subsidy upto 75% on the basis of entitlement certificate issued by the SLSC because the State Government is framing scheme from time to time to grant certain benefits and concession in the form of subsidy to the industrial development, but here in this case, upon perusal of entire record, it is obvious that till deletion of provision vide notification dated 28.4.2006, none of the eligibility conditions were fulfilled by the respondent Company but ignoring those facts, the SLSC issued entitlement certificate on 29.6.2006 and 28.7.2007 much after the deletion of the provision by way of notification dated 28.4.2006. Specific provision has been incorporated under clause 13 of the RIPS, 2003 to check the action and orders of SLSC while exercising revisional power, therefore, it cannot be said that any error was committed by the Principal Secretary, Finance of State Government to quash the orders passed by the SLSC, therefore, the judgment impugned in this appeal is not sustainable in law. Appeal allowed.
|