TMI Blog1998 (2) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of sales tax to those industries in which the production starts between September 1, 1995 to August 31, 2000. In order to avail of the relief under the notification the entrepreneurs were required to move the application along with requisite documents including a certificate from the Director of Industries. 2.. The petitioner moved an application dated February 13, 1996 within time before the Deputy Commissioner, Commercial Taxes, Adityapur, Circle Jamshedpur (hereinafter to be referred to as the Deputy Commissioner ) seeking exemption certificate under the notification so as to avail the benefit of exemption from payment of sales tax. Vide order dated May 27, 1997 the Deputy Commissioner rejected the petitioner s application. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel, however, has opposed the said submissions and has prayed for dismissal of the writ petition. 5.. The notification requires that an application for exemption certificate is to be accompanied by the requisite documents, one of which is the certificate as regard the date of production of the new/expansion unit from the Director of Industries. The petitioner did apply for such a certificate before the Director, but initially it was not issued due to bureaucratic delay and when it was issued vide letter dated June 23, 1997, it contains typing error inasmuch as it mentions that it has been issued under 1993 Industrial Policy , whereas such certificate was sought for and in fact was issued under 1995 Industrial Policy . On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish the certificate from the Director of Industries up to January 5, 1997. The petitioner on November 5, 1997 has given a letter to the Deputy Commissioner informing him that after the Director has corrected the error and has issued a corrected certificate, the same shall be filed immediately thereafter. But the Joint Commissioner on November 5, 1997 itself rejected the petitioner s application without waiting for the corrected certificate and without giving any opportunity of being heard to the petitioner. No notice or letter was issued by the Joint Commissioner giving opportunity to the petitioner to have his say in the matter and/or to show cause as to why its application for exemption certificate be not rejected. Clause 19 of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned person is in any way responsible for such a delay, he cannot be deprived of the benefits to which he is entitled under the law. 9.. Generally on the basis of the subsequent events an order cannot be declared to be bad, but this Court can take them into consideration to do justice in the case. In this connection reference may be made to the case of B.R. Ramabhadriah v. Secretary, Food Agriculture Department, Andhra Pradesh AIR 1981 SC 1653 wherein the Supreme Court laid down as under: .........The court can undoubtedly take note of changed circumstances and suitably mould the relief to be granted to the party concerned in order to mete out justice in the case. As far as possible the anxiety and endeavour of the Court sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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