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2016 (9) TMI 823 - HC - VAT and Sales TaxRejection of refund claim - Rule 4(1) of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991 - benefit of exemption/deferment for payment of tax available from the date of issuance of exemption/entitlement certificate - Rule 3(2) of the Rules - special and alloys steels - eligibility certificate - delay in issuance of eligibility certificate - extension of eligibility period - alternative remedy of appeal - Held that: - the orders are passed under the Act and the Rules, which is a complete code in itself. There is no question of representation being entertained when the orders are being passed by quasi-judicial authorities against which statutory remedies are available. The petitioner having failed to avail of the same at the appropriate time cannot be permitted to get the issue re-opened merely by filing a representation. There was statutory remedy available to the petitioner against the order passed by the Excise & Taxation Commissioner on 13.10.2003, any subsequent representation made by the petitioner, that too more than three years thereafter raising any plea was not maintainable and as a consequence all subsequent orders passed thereon have no value at all. There is nothing on record to suggest that the petitioner ever raised any issue regarding the period of its entitlement of exemption from payment of tax immediately after the eligibility and exemption certificates were issued to it. The issue initially was also sought to be raised nearly two years after the expiry thereof. There is no provision in the Rules providing for extension of period of eligibility or changing the dates thereof. It is too late to consider the prayer of the petitioner regarding validity of the provisions of the Rules with reference to the period of entitlement of exemption from payment of tax once the issue had attained finality way back in the year 2003. The plea of discrimination sought to be raised is also to be noticed and rejected for the reason that firstly M/s Godrej & Boyce Mfg. Co. Ltd. was granted deferment from payment of tax and not exemption and further there was an amendment made in the Rules to that effect. The vires of that Rule has not been challenged. Petition dismissed - decided in favor of petitioner.
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