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2000 (2) TMI 809

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..... by the General Manager, District Industries Centre, Panipat, to the petitioner informing the latter that the Lower Level Screening Committee in its meeting held on June 19, 1997 decided to withdraw the eligibility certificate already issued to the petitioner on May 22, 1996. Feeling aggrieved by the action of the Lower Level Screening Committee, the petitioner filed an appeal before the Higher Lev .....

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..... ed State Counsel appearing on behalf of the respondents has, on receiving instructions from the departmental representative who is present in court, conceded before us that before withdrawing the eligibility certificate, the petitioner was not afforded an opportunity of hearing. This being so, the impugned communication and the order of the Lower Level Screening Committee withdrawing the eligibili .....

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..... s meeting held on March 20, 1997. The eligibility certificate was granted to the petitioner under rule 28A of the Haryana General Sales Tax Rules, 1975 subject to the conditions mentioned in that rule. The grounds on which such a certificate can be withdrawn or cancelled have also been specified in sub-rules (8) and (9) of rule 28A of the aforesaid Rules. Sub-rule (8) of rule 28A, with which we ar .....

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..... cturing or production capacity: Provided that no order of withdrawal of the eligibility certificate shall be made without affording a reasonable opportunity of being heard to the affected unit. (b) When the eligibility certificate is withdrawn, the exemption/ entitlement certificate shall be deemed to have been withdrawn from the 1st day of its validity and the unit shall be liable to payment .....

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..... etitioner could not be withdrawn only on the ground of non-production of the change of land use permission by the Town and Country Planning Department. 6.. For the reasons recorded above, the writ petition is allowed and the impugned action of the Lower Level Screening Committee withdrawing the eligibility certificate in its meeting held on June 19, 1997, as affirmed by the Higher Level Screenin .....

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