9911796707
TMI Blog1996 (8) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of certiorari quashing impugned orders, annexures P3 and P5, and a writ of mandamus directing the respondents to issue to the petitioner eligibility certificate of exemption in accordance with section 13B of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act") read with rule 28A of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as "the Rules") and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for exemption from payment of sales tax could be made within 90 days of the commencement of commercial production. Petitioner made an application on May 12, 1994 to the General Manager, District Industries Centre, Kurukshetra, for exemption from payment of tax. The application was rejected by the Lower Level Screening Committee on December 8, 1994, vide order, annexure P3, on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under rule 28(a)(5)(a) of the Haryana General Sales Tax Rules, 1975. Hence rejected." 3.. Apart from contesting the findings recorded by the Lower Level Screening Committee and the Higher Level Screening Committee that the petitioner had started its production prior to December 15, 1993, petitioner has challenged the orders, annexures P3 and P5, on the ground that they have been passed in vio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings of every quasi-judicial body and even in the absence of a statutory provision or administrative instructions requiring recording of reasons in support of the orders, the quasi-judicial authority must pass speaking orders so as to stand the test of scrutiny." 4.. After hearing counsel for the parties, we find substance in the submission made by the counsel for the petitioner. Highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, we quash the order, annexure P5, passed by the Higher Level Screening Committee and remand the case back to it for reconsideration of the appeal filed by the petitioner and pass a fresh order. Fresh order be passed within two months of the receipt of production of a certified copy of this order, by passing a speaking order, after affording adequate opportunity of hearing to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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