TMI Blog1989 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... of 150 tonnes of oil per day from rice bran and 225 tonnes of oil from oilcakes. It is averred that the State of Haryana by a notification dated 6th May, 1986, amended the Haryana General Sales Tax Rules, 1975, and introduced new rules for the purpose of deferment of payment of tax to be enjoyed by eligible industrial units with a view to giving an incentive to new industrial units. According to Schedule I attached to the amending Rules, the period of deferment which is admissible is five to nine years according to categories mentioned therein. In accordance with the Schedule, the admissibility of the petitioner for deferment is to the extent of 60 per cent of fixed assets or Rs. 3 crores, whichever is less, the period of deferment being se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill dispose it of within three months thereof. Further proceedings in pursuance of the notice shall continue to remain stayed till the disposal of the application. The petitioner will have to complete all the formalities and co-operate in disposal of the application." In spite of this order, the respondents did not dispose of the application within three months and sought extension of time which was allowed. The matter was ultimately decided by them on 9th June, 1988 (copy of letter annexure P5) whereby the petitioner was allowed deferment of tax payment for the period 1988-89 to 1994-95, against which the present writ petition has been filed. The main grievance of the petitioner is that it should have been allowed the deferment from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure P5 it is not entitled to the deferment of tax payment for the period prior thereto. It is claimed that the deferment, if any, will be prospective in character, and not retrospective. The only question involved in this writ petition is whether, in the facts and circumstances of the case, the petitioner is entitled to the eligibility certificate for deferment of tax payment with effect from the year of the application, i.e., from 1987-88 to 1993-94 or it was open to the respondent-authorities to issue the said certificate from 1988-89 to 1994-95 as done by them. After hearing the learned counsel for the parties I do not find that a writ of mandamus can be issued in favour of the petitioner that the eligibility certificate be issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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