Rajesh Balia, J. - (1.) HEARD learned counsel for the parties.
(2.) THE petitioner challenges the order passed by the District Level Screening Committee (for short 'D.L.S.C.') dt. 30th October, 1991 as communicated vide letter dt. 31st October, 1991 (Annexure -3) by which the eligibility certificate issued to the petitioner under the Rajasthan Sales Tax Incentive Scheme, 1987 (for short 'Scheme of 1987') on the recommendation of Dy. Commissioner, Commercial Taxes, Jaipur (Annexure -6) and the order passed by the Rajasthan Taxation Tribunal dt. 29th April, 1987 (Annexure -7) affirming the said order on appeal. The only ground on which the order cancelling the eligibility certificate is challenged is that the same has been made in breach of principles of natural justice without affording opportunity of hearing to the petitioner.
(3.) THE facts of the case are that the petitioner was issued a eligibility certificate on 24th June, 1989 under the Scheme of 1987 as a new industrial unit manufacturing the cement for availing the benefit under the Scheme of exemption from payment of tax during the period of eligibility certificate to the extent benefit quantified. The petitioner commenced commercial production of cement on 21st July, 1987 and applied for issuance of eligibility certificate on 8th January, 1988.;