M.M. Kumar, J. - (1.) THIS petition filed under Article 226 of the Constitution prays for quashing order dated June 7, 2007, passed by the Director of Industries and Commerce, Haryana, communicating the decision of the Higher Level Screening Committee (for brevity, "the HLSC"), constituted under rule 28C of the Haryana General Sales Tax Rules, 1975 (for brevity, "the Rules"), taken in its 99th meeting, held on June 7, 2007. The HLSC vide impugned order has withdrawn the benefit of sales tax concession of Rs. 885.15 lacs, granted in favour of the petitioner -company pursuant to the decision of the HLSC that was taken in the 89th meeting, held on December 6, 2004 (P17). A further prayer has also been made for issuance of direction to the respondents to maintain the earlier decision dated December 6, 2004, communicated vide letter dated March 18, 2005 (P 14).
(2.) BRIEF facts of the case are that the petitioner -company was set up as a joint venture company with foreign collaborators, namely, M/s. Matthey Finance BV, Netherlands (Finance) and Johnson Matthey PLC, U.K. (Technical) for manufacturing and trading of automobile components, namely, catalytic converters, having its unit at plot No. 12, Sector 3, IMT Manesar, Gurgaon (P 2). On January 9, 1998, an application was filed with the Secretariat of Industrial Assistance (hereinafter referred to as "the SIA"), Department of Industrial Policy and Promotion, Ministry of Industries, Government of India, New Delhi, for grant of approval of foreign collaboration, which was granted on February 12, 1998 (P 3). In the approval so granted the proposed location of the industrial unit of the petitioner -company was shown as "Okhla Industrial Area, Phase -I, Delhi". The petitioner -company filed an application for amendment in SIA approval. Accordingly, the SIA issued amendment letter dated September 29, 1998, stipulating that the proposed unit was to be located at a permissible location as per the locational policy and in view of communication No. 4(l)/98 -IIM -I, dated August 4, 1999. The proposed location shown in Clause 5 of approval dated February 12, 1998 was deleted. The petitioner -company was asked to intimate the alternative location (P 4). The petitioner -company decided to set up its manufacturing unit at IMT Manesar, Gurgaon in Haryana. In that regard intimation concerning proposed location was given to the SIA by the petitioner -company and the SIA in turn sent further intimation to the Department of Industries, Government of Haryana. Thereafter, the petitioner -company applied for allotment of an industrial plot in IMT Manesar, Gurgaon for setting up industrial project of auto catalyst . On December 8, 1999, regular letter of allotment in respect of plot No. 12, Sector 3, IMT Manesar, Gurgaon, measuring 11250 sq. mtrs., was issued in favour of the petitioner -company by the Haryana State Industrial Development Corporation ("HSIDC") (annexure P 5). Subsequently, on December 29, 1999 an agreement between the petitioner -company and the HSIDC was also executed. On January 31, 2000, the petitioner -company applied for approval of building plans of their industrial unit, which were duly approved by the HSIDC on February 18, 2000 (P 7 and P 8 respectively). On February 23, 2000, the petitioner -company was also issued a certificate of registration under the Haryana General Sales Tax Act, 1973 for manufacture and trading of auto parts (P 1). The manufacturing unit of the petitioner -company commenced commercial production with effect from September 29, 2000.
(3.) AS per stipulation laid down under the Industries (Development and Regulation) Act, 1951 read with Notification No. 477, dated July 5, 1991, issued by the Department of Industrial Development, Ministry of Industries, Government of India, New Delhi, the petitioner -company after coming into commercial production, filed its Industrial Entrepreneurial Memorandum (IEM) with the SIA, which was duly acknowledged vide acknowledgment dated August 4, 2000 (P 10). It is appropriate to notice that the aforementioned notification was issued under the liberalised industrial policy in the year 1991 whereby industrial units set up for manufacturing a few specified goods were exempted from the requirement of industrial licencing subject to the condition that an IEM in specified format was to be filed by the new industrial unit with the SIA.;