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TMI Blog2024 (2) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Respondents: Mr. Farman Ali, Senior Panel Counsel with Ms. Usha Jamnal and Mr. Krishan Kumar, Advocate for UOI. Mr. Anurag Ojha, Senior Standing Counsel with Mr. Shubham Kumar, Advocate for respondent No. 2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of order dated 05.06.2023, whereby the respondents have declined to accept the recommendation made by the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle registered on 22.07.2019 which was classified as an invalid carriage. 6. Petitioner thereafter once again made an application on 17.08.2019, claiming a certificate of concessional rate of tax. Said application was returned on 24.10.2019 by the respondents on the ground that the policy had been revised and as such petitioner was called upon to apply afresh under the revised guidelines. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already in force. Thereafter, petitioner purchased the vehicle and got it registered on 22.07.2019 and reapplied on 17.08.2019, after the application had been returned. 10. Even as on the date when petitioner applied on 17.08.2019, the 2018 policy was in force. Amendment to the Schedule by the Ministry of Finance was notified on 30.09.2019 and the policy was thereafter amended on 24.10.2019. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 policy was notified. 13. Be that as it may, since the application of the petitioner was submitted before the policy was amended, the same was liable to be considered under the 2018 policy and could not have been returned on 24.10.2019. 14. Petitioner had also approached the Chief Commissioner of persons with Disabilities and the Commissioner by order dated 06.04.2023 had issued directions to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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