- (1.) These are two revisions against the order of the Tribunal dated November 18, 2010, for the assessment year 1998-99. The applicant established a new unit for manufacturing of thermowares and vacuumwares, etc. The applicant has been granted exemption under section 4A of the Act. The applicant claimed further rebate under section 4AA of the Act on the ground that it has employed labours in the unit in the proportion of 23 per cent scheduled castes, 27 per cent backward classes and 12 per cent minorities. It appears that the applicant has been granted rebate up to the assessment year 1997-98, as submitted by the learned counsel for the applicant. For the assessment year 1998-99, the applicant has again claimed rebate under section 4AA of the Act. The rebate has been denied on the ground that the applicant could not furnish the certificate of the District Magistrate and the competent authority of the Labour Department.
(2.) The applicant filed the appeal against the assessment order, which has been rejected. The applicant further filed the appeal before the Tribunal. The Tribunal by the order dated March 28, 2007 remanded the matter back to the assessing authority with the direction to the assessing authority to make an effort to get the certificate from the Labour Department and also to get the endorsement from the District Magistrate.
(3.) In pursuance thereof, the assessing authority has made the effort. The applicant was able to obtain the certificate from the Labour Commissioner on March 11, 2008 and furnished the same before the assessing authority. However, the certificate of the District Magistrate could not be furnished. In the absence of the certificate of the District Magistrate, the claim of the rebate under section 4AA of the Act has been denied.;