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2019 (9) TMI 522 - HC - VAT and Sales TaxDoctrine or promissory estoppel - Incentive scheme - issuance of eligibility certificate - the date from which the incentives to be given to the Petitioner were to take effect - HELD THAT:- The Incentive Scheme has been framed by the State with a view to ensure equal distribution of wealth and means of production to the common benefit of citizenry of the State. The ostensible purpose was to encourage setting up of industrial units across the State of Maharashtra so that the employment is made available to greater sections of the society and the economy of the State as a whole stands to gain. The object and purpose of the Incentive Scheme is in consonance with the ideals held aloft by the directive principles of State policy contained in Part – IV of the Constitution of India, in particular, Article 39(c). In the case of CENTER FOR LEGAL RESEARCH AND ORS. VERSUS STATE OF KERALA [1986 (5) TMI 274 - SUPREME COURT], the Hon'ble Apex Court held that the Court may issue suitable directions so that the Government may perform its duty to implement the directive principles of State Policy. The law so crystallized in relation to the status of the directive principles of State Policy would tell us that if there is any action of the State or any executive order made by the State which dilutes or abridges the mandate of the directives, the Court in exercise of power of judicial review can annul the action or the executive order. The only condition necessary for doing so would be that the executive order or the law underlying the impugned action or order should have a reasonable nexus with the directive principles or should be made for implementing the directive principles and this has to be ascertained by examining nature and character of the basic executive order or the law. Sometimes, even the basic law or order could be in derogation of the directives. The impugned order dated 10th August 2017 is hereby quashed and setaside and the Commissioner of Sales Tax or any authorized Officer is directed to specify the effective date of the Eligibility Certificate without curtailing the validity period in terms of clause – 3.1(3) of the Incentive Scheme within a period of four weeks from the date of receipt of this Judgment.
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